我国企业并购所得税筹划方案研究——以掌趣科技并购案为例.pdf

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1、ABSTRACTFromthebeginningofthe1980s,mergersandacquisitionsinChinahasShownaspurtofdevelopmenttrend.However,thetaxissueduringtheacquisitonprocesshasbeenignoredbyaconsiderablepartofthebusiness,whichevenmakesthemergersandacquisitionsprocessfail.Mobilenetworkgamemayleadthebothsideso

2、fmergerbearahugeincometaxburdenbecauseofitsasset-light,highpremiumrateandothercharacteristics.BasedonthecaseasthehighestpremiumrateofA-sharemarketandGEMinthehistoryofmergersandacquisitionsinChina,thearticleanalyzestheincometaxburdenofbothsides,andproposesimprovementsthroughcom

3、paringthepayableincometaxanddefferedtaxallowancesoftwoproposals.Thepayableincometaxofthemergedpartywouldbegreatlyreducedintheimprovedproposalbuttheimprovementdoesnotapplyinallcasesconsideringthespecificcircumstancesofbothsides.Finally,thearticlepresentsthefollowingpoints:1.mer

4、gerprocessshouldhavetaxplanninginadvancetoavoidterminationofmergersandacquisitions.2.Taxplanningneedtobeanalyzedspecificlyaccordingtothecircumstancesofbothmergerparties.3."specialtaxtreatment"willbringtheenterprisegreatbenefitsonlywhenitisusedproperly.4Thetaxburdernofmergersan

5、dacquisitionsofChinaisstilltooheavy.thereisaneedtofurtherimprovetheoptimizationoftheexistingtaxsystem,andgivefullplaytotheroleoftaxincentives.Keywords：taxplanning，mergersandacquisitions，specialtaxtreatment，mobileonlinegamesII目录摘要................................................

6、.................................................................................IABSTRACT...................................................................................................................II目录....................................................................

7、.....................................................III第一部分案例..............................................................................................................11案例背景...................................................................................................

8、.................11.1我国手机游戏行业并购发展概况..........................