摘要
作为企业获得战略性发展的重要方式之一,并购日益成为企业界和学术界关注的焦点。而税收作为影响每一个企业的重要经济因素,是企业并购决策不容忽视的内容。合理的税收筹划有助于并购的最终成功,反之则可能导致并购的失败。本文立足于企业纵向并购,从不同的目标企业、融资方式、实现方式等角度对纵向并购中的税收筹划进行了剖析。
As one of the important ways in which corporate can gain strategic development, M＆A is becoming the focus of business community and academia. And tax which effects each corporate can not be ignored in M＆A decisions. Reasonable tax planning is helpful to the ultimate success of M＆A while unreasonable tax planning may lead to failure. This paper analyses the tax planning in vertical merger in several factors such as target firms, finaneing modalities and achieving manners.
出处
《价值工程》
2006年第11期161-163,共3页
Value Engineering
关键词
纵向并购
目标企业
融资方式
实现方式
税收筹划
vertical merger
target firms
financing modallties
achieving manners
tax planning
