企业并购的税务筹划..研究——以河北dl钢铁（集团）公司并购案为例

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1、万方数据feasibilityoftaxplanninginEnterprisesM&A．WemainlyanalyzetaxlawandoffersgeneralapproachesoftaxplanninginEnterprisesM&A．StrategyandapproachoftaxplanninginDLgroupM&A．Thispartiscorematerialsoftheresearchandpresentsthesolutionforthementionedproblemswithc

2、asestudy．WeelucidatesystematicallythefunctionoftaxplanninginEnterprisesM&Awithcase，fromtheaspectofchoosingtargetcorporation，lossesinheritance，assetstripping，choosingM&Astyle，post—M&Acorporationorganizationsexing，etc．，theaimofwhichisprovidingideasandappr

3、oachesoftaxplanninginEnterprisesM&A．RiskpreventionandassessmentoftaxplanninginEnterprisesM&A．WeanalyzetheriskfactorsoftaxplanninginEnterprisesM&AandPutforwardcorrespondingriskpreventionmeasures．Inthispartwealsodiscussqualitativelyandquantitativelythecho

4、icefromvarioustaxplanningschemeandestablishNetPresentValueModelwhichmeasurestheeffectivenessoftaxplanningschemeselectionquantitatively．Concludingremarks．Sumarythemainpointsofthepaperandthenpointouttheextensionoftheresearchinthefuture．Themajorpointofthis

5、articleis：1．asamethodofmanagingfinances，thetaxaffairspreparationmustobeyinenterprise’Sstrategictargetandthefinancialcontrolgoal，andconformtotheprincipleofcostbenefit．2．Therehavenecessityandspaceoftaxaffairsineachlinkofmergerandacquisition．Thepreparation

6、ofthewayofmergerandacquisitionisthekeypointoftheenterprisetaxaffairspreparationofmergerandacquisition．Comparedwiththetenderoffersway,thepropertypurchasewayhasthehighertaxaffairscost，butthenon—taxcostsoftenderoffersarehigherthanthoseofthepropertypurchase

7、way．Whentherearemanyplansoffeasiblemergerandacquisitionway,wecancarryoutquotacomparisonbyusingthenetcurrentvalueevaluationmodelofpreparationplan．Withoutofafixedpattemofthetaxaffairspreparation，theenterpriseshoulddeeplyresearchrelatedtaxcodeunionownandth

8、egoalenterprise’Sfinancialsituation，designtheplanoftaxaffairspreparation．conformingtothetransactioncharacteristicofmergerandTV万方数据acquisition．3．Theenterpriseshouldtaketheessentialmeasuretoguardagainsttheriskoftaxaffairspreparatio