| 企业在重组并购中的税务筹划 |
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| 引用本文： | 丁岷.企业在重组并购中的税务筹划[J].山东商业职业技术学院学报,2008,8(4):23-26. |
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| 作者姓名： | 丁岷 |
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| 作者单位： | 山东商报社,山东,济南,250014 |
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| 摘 要： | 税务筹划是一门涉及法学、管理学、经济学三个领域的新兴的现代边缘学科，其根本目的就是帮助纳税人实现利益最大化，但是税务筹划又蕴涵着一定的风险。本文从企业财务活动的过程入手，分析了企业在重组并购中的税务筹划，并提出了防范风险的措施。
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| 关 键 词： | 税务筹划 企业重组 企业并购 风险防范 |
The Tax Planning of Enterprise in Reform Merger and Acquisition |
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| DING Min.The Tax Planning of Enterprise in Reform Merger and Acquisition[J].Journal of Shandong Institute of Commerce and Technology,2008,8(4):23-26. |
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| Authors: | DING Min |
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| Institution: | DING Min (Sh,ong Business Newspaper Office,Jinan 250014,China) |
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| Abstract: | The tax planning is the one of emerging modern edge discipline which involves the legal,the management and the economic,its primary purpose is to help the taxpayer to realize the benefit maximization,but it also contains certain risk.This article starts from the business finance activity's process,analyze the tax planning of enterprise in reform merger and acquisition,then propose the measure which keeps away from the risk. |
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| Keywords: | tax planning reform merger and acquisition keep away from the risk |
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