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Home > Wen Yuan (High School Edition) > 2020 No.03 > 浅谈企业合并会计税务处理及纳税筹划

  • 浅谈企业合并会计税务处理及纳税筹划

    Author(s)：

    石海燕

    Publication Title：

    Wen Yuan (High School Edition) 2020 No.03

    Affiliations：

    阳泉职业技术学院

    Abstract：

    企业合并亦称“公司合并”。两个或者两个以上的企业通过订立合并协议，依照有关法律法规的规定，将资产合为一体，组成一个新企业的行为过程。企业合并的结果是，新企业的资产等于各个合并企业的资产总和。税务筹划事关企业并购过程和并购后企业的整体决策，企业通过税务筹划充分利用各种优惠政策，降低并购成本和企业并购运作风险，有助于企业实现资本经营的战略目标。

    Keywords：

    企业合并；税务处理；纳税筹划；会计

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    [1] 石海燕.浅谈企业合并会计税务处理及纳税筹划[J].Wen Yuan (High School Edition),2020(03),.

文渊(高中版)
Wen Yuan (High School Edition)

Language: 中文

CN：11-9276/G

ISSN：2096-6288

Publication Frequency: 月刊

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