摘要
目标企业的选择是企业并购的起点,在对目标企业进行选择时,结合现行的税收政策进行有效的纳税筹划,不仅可以降低并购成本,而且对企业并购的后续工作有很大的帮助。本文从并购目标企业所在行业选择、所在地域选择、所处经营状况选择等方面对企业并购中目标企业选择的纳税筹划进行探讨。
The selection of target enterprise is the beginning of the mergers and acquisitions. On the choice of the target enterprises, the M＆A enterprise carries on effective tax planning combining the current taxation policy. It not only can reduce the cost of M＆A,but also help a lot to the follow- up work of the M＆A .In this paper ,the author analysed tax planing of the selection of target enterprise in M＆A from the selection of target enterprise of the industry ,the host region, and the operation conditions.
出处
《价值工程》
2010年第8期31-32,共2页
Value Engineering
关键词
企业并购
所得税
纳税筹划
目标企业
mergers and acquisitions
income tax
tax planning
target enterprise
