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在考虑企业并购带来的利益和相应的经营风险的同时,如何做好税收筹划,通过优选方案实现并购双方较小的税收支出,降低税收成本,也是企业在做并购决策时需重点考虑的因素。一、A集团收购M工厂的基本情况A集团为增强市场控制能力,扩大市场占有率,拟并购JY集团旗下M工厂的部分资产。M工厂成立于1998年,由JY集团投资6 000万元设立,是一家生产甲、乙两种产品的制造企业,与A集团现主营产品一致,其中甲产品的销售占
Considering the benefits brought by the M & A and the corresponding management risks, how to make the tax planning, to realize the smaller tax expenditures and reduce the tax cost of the mergers and acquisitions through the optimal plan are also the key factors that the enterprises should consider when making M & A decisions . I. Basic Conditions for Group A to Acquire M Factory A Group intends to acquire part of the assets of M Factory under the JY Group in order to enhance its market control capability and increase its market share. M factory was established in 1998 by the JY Group invested 60 million yuan to set up, is a production of A, B two kinds of manufacturing enterprises, and Group A is now the main products, including sales of a product accounted for