煤炭企业兼并重组的税收筹划研究  

Research on tax planning of merger and reorganization of coal enterprises

作　　者：高新阳[1] 史琳[1] Gao Xinyang;Shi Lin(North China Institute of Science and Technology, Langfang 065201, China)

机构地区：[1]华北科技学院,河北廊坊065201

出　　处：《煤炭经济研究》2018年第4期18-21,共4页Coal Economic Research

摘　　要：在国家实施供给侧结构性改革和税收政策处于不断调整变化的大背景下,为了响应国家号召,实现煤炭企业兼并重组,降低兼并重组成本、提高兼并重组效益,描述当前煤炭企业兼并重组的现实意义,分析了煤炭企业兼并重组准备阶段和实施阶段的税收筹划,研究了兼并重组税收筹划应注意的两个问题,提出未来煤炭企业兼并重组税收筹划发展的方向,为煤炭企业化解重大风险,促进煤炭行业高质量发展提供参考。Under the background of supply side structural reform and constantly changing tax policy in the country,In order to respond to the call of the state,achieve the merger and reorganization of coal enterprises,reduce the cost and improve the efficiency,this paper described the practical significance of the current merger and reorganization of coal enterprises,analyzed the tax planning of coal enterprises in the stage of preparation and implementation. Two problems that should be paid attention to in tax planning of merger and reorganization were studied,the direction of the tax planning with the future coal enterprise was proposed. The results would provide reference for coal enterprises to solve major risks and promote the high quality development.

关 键 词：兼并重组 税收筹划 煤炭企业 

分 类 号：F812.42[经济管理—财政学]