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中国内地企业的并购交易数量和金额都屡创新高,并购重组已成为企业发展壮大的主要手段之一,如何运用合理的并购重组方式以达到合理筹划企业所得税已成企业探讨的重要问题。本文首先通过介绍最新政策出台的背景,引出相关的企业所得税政策。其次,结合企业的实际情况,分析不同的并购重组方式所适用的企业所得税政策及其优缺点。最后,通过总结各种政策的适用条件和税收待遇,结合实践为企业并购重组应采用何种企业所得税政策提供参考。
The number and amount of M & A transactions in mainland China hit record highs. M & A and restructuring have become one of the major means of business growth. How to use reasonable M & A methods to achieve reasonable corporate income tax has become an important issue discussed by enterprises. This article first introduced the background of the introduction of the latest policy, leads to the relevant corporate income tax policy. Secondly, combined with the actual situation of enterprises, analyzes the different corporate income tax policies and its advantages and disadvantages of merger and reorganization. Finally, by summarizing the applicable conditions and tax treatment of all kinds of policies, we can provide some reference for what kind of corporate income tax policy should be adopted in M & A.