我国企业并购中的纳税筹划研究  

Research on tax planning of enterprise mergers and acquisitions in China

作　　者：康莉[1] 

机构地区：[1]内蒙古财经大学职业学院,内蒙古呼和浩特010051

出　　处：《内蒙古财经大学学报》2015年第6期33-35,共3页Journal of Inner Mongolia University of Finance and Economics

摘　　要：本文基于企业并购和纳税筹划的基本理论以及国家税收政策等角度,指出我国企业并购中纳税筹划现状,并从目标企业的选择、出资方式以及融资方式等几方面分析存在的问题,针对性地提出完善建议。Based on the basic theory of enterprise merger and acquisition,tax planning and national tax policy, this paper points out the present situation of tax planning in enterprise merger and acquisition in China s and analyzes the existing problems from the aspects of the choice of target enterprises, the way of investment and financing, etc..

关 键 词：企业并购 纳税筹划 完善措施 

分 类 号：F271.4[经济管理—企业管理]