澳门广东会

澳门广东会NINHAO,HUANYINGLAIDAOHUACAIHUIJI

华财财税服务电话澳门广东会400-605-1919

并购重组中的10个税务筹划点

时间:2019-05-08 编辑:华财会计

  并购重组(Merger& Acquisition)泛指在市场机制作用下,企业为了获得其他企业的控制权而进行的产权交易活动,主要表现为两个以上公司合并、组建新公司或相互参股。并购重组过程中,通常会涉及企业所得税、个人所得税、增值税、营业税、契税、印花税、土地增值税等,其中,最为重要的是所得税,无论对于企业还是个人,积极的税务筹划,都可以大大降低并购重组的税负成本。

  CHOUHUADIAN1:ZHENGQUTESHUXINGSHUIWUCHULI,DIYANNASHUI

  ZUIXINBANBUSHISHIDE《GUANYUCUJINQIYEZHONGZUYOUGUANQIYESUODESHUICHULIWENTIDETONGZHI》(CAISHUI[2014]109HAO)JIANGSHIYONGTESHUXINGSHUIWUCHULIDEGUQUANSHOUGOUHEZICHANSHOUGOUBILIYOUBUDIYU75%DIAOZHENGWEIBUDIYU50%,YINCI,MANZUYIXIATIAOJIANKESHENQINGTESHUXINGSHUIWUCHULI,ZANSHIBUYONGJIAONASHUIKUAN:(1)JUYOUHELIDESHANGYEMUDE,QIEBUYIJIANSHAO、MIANCHUHUOZHETUICHIJIAONASHUIKUANWEIZHUYAOMUDE。

澳门广东会  (2)BEISHOUGOU、HEBINGHUOFENLIBUFENDEZICHANHUOGUQUANBILIFUHEBENTONGZHIGUIDINGDEBILI。(50%)

  (3)QIYEZHONGZUHOUDELIANXU12GEYUENEIBUGAIBIANZHONGZUZICHANYUANLAIDESHIZHIXINGJINGYINGHUODONG。

  (4)ZHONGZUJIAOYIDUIJIAZHONGSHEJIGUQUANZHIFUJINEFUHEBENTONGZHIGUIDINGBILI。(85%)

澳门广东会  (5)QIYEZHONGZUZHONGQUDEGUQUANZHIFUDEYUANZHUYAOGUDONG,ZAIZHONGZUHOULIANXU12GEYUENEI,BUDEZHUANRANGSUOQUDEDEGUQUAN。

  筹划点2:资产收购与股权收购的选择
  筹划点3:资产与债权、债务等“打包转让”的运用

  GENJU《GUANYUNASHUIRENZICHANZHONGZUYOUGUANZENGZHISHUIWENTIDEGONGGAO》(GUOJIASHUIWUZONGJUGONGGAO2011NIANDI13HAO)GUIDING:NASHUIRENZAIZICHANZHONGZUGUOCHENGZHONG,TONGGUOHEBING、FENLI、CHUSHOU、ZHIHUANDENGFANGSHI,JIANGQUANBUHUOZHEBUFENSHIWUZICHANYIJIYUQIXIANGGUANLIANDEZHAIQUAN、FUZHAIHELAODONGLIYIBINGZHUANRANGJIQITADANWEIHEGEREN,BUSHUYUZENGZHISHUIDEZHENGSHUIFANWEI,QIZHONGSHEJIDEHUOWUZHUANRANG,BUZHENGSHOUZENGZHISHUI。TONGSHI,GENJU《GUANYUNASHUIRENZICHANZHONGZUYOUGUANYINGYESHUIWENTIDEGONGGAO》(GUOJIASHUIWUZONGJUGONGGAO2011NIANDI51HAO)GUIDING,NASHUIRENZAIZICHANZHONGZUGUOCHENGZHONG,TONGGUOHEBING、FENLI、CHUSHOU、ZHIHUANDENGFANGSHI,JIANGQUANBUHUOZHEBUFENSHIWUZICHANYIJIYUQIXIANGGUANLIANDEZHAIQUAN、ZHAIWUHELAODONGLIYIBINGZHUANRANGJIQITADANWEIHEGERENDEXINGWEI,BUSHUYUYINGYESHUIZHENGSHOUFANWEI,QIZHONGSHEJIDEBUDONGCHAN、TUDISHIYONGQUANZHUANRANG,BUZHENGSHOUYINGYESHUI。

  CHOUHUADIAN4:WEIFENPEILIRUN、YINGYUGONGJIDECHULI

  GENJUGUOJIASHUIWUZONGJU《GUANYULUOSHIQIYESUODESHUIFARUOGANSHUISHOUWENTIDETONGZHI》(GUOSHUIHAN[2010]79HAO)DISANTIAO“GUANYUGUQUANZHUANRANGSUODEQUERENHEJISUANWENTI”GUIDING,ZHUANRANGGUQUANSHOURUKOUCHUWEIQUDEGAIGUQUANSUOFASHENGDECHENGBENHOU,WEIGUQUANZHUANRANGSUODE。QIYEZAIJISUANGUQUANZHUANRANGSUODESHI,BUDEKOUCHUBEITOUZIQIYEWEIFENPEILIRUNDENGGUDONGLIUCUNSHOUYIZHONG,ANGAIXIANGGUQUANSUOKENENGFENPEIDEJINE。TONGSHIGENJU《GUOJIASHUIWUZONGJUGUANYUQIYESUODESHUIRUOGANWENTIDEGONGGAO》(GUOJIASHUIWUZONGJUGONGGAO2011NIANDI34HAO)DIWUTIAOGUIDING,TOUZIQIYECONGBEITOUZIQIYECHEHUIHUOJIANSHAOTOUZI,QIQUDEDEZICHANZHONG,XIANGDANGYUBEITOUZIQIYELEIJIWEIFENPEILIRUNHELEIJIYINGYUGONGJIANJIANSHAOSHISHOUZIBENBILIJISUANDEBUFEN,YINGQUERENWEIGUXISUODE;GUXISUODEWEI“MIANSHUISHOURU”,YINCI,ZAIGUQUANZHUANRANGQIAN,KEYIXIANFENPEIGUDONGLIUCUNSHOUYI。

澳门广东会  CHOUHUADIAN5:CHENGBEN“HEDING”DESHIYONG

  GENJUZUIXINSHISHIDE《GUQUANZHUANRANGSUODEGERENSUODESHUIGUANLIBANFA(SHIXING)》(GUOJIASHUIWUZONGJUGONGGAO2014NIANDI67HAO)DISHIQITIAOGUIDING:“GERENZHUANRANGGUQUANWEITIGONGWANZHENG、ZHUNQUEDEGUQUANYUANZHIPINGZHENG,BUNENGZHENGQUEJISUANGUQUANYUANZHIDE,YOUZHUGUANSHUIWUJIGUANHEDINGQIGUQUANYUANZHI。”CONGZHIQIANBUFENDIQUSHIJIANLAIKAN,BIRU,HAINANSHENGANSHENBAODEGUQUANZHUANRANGSHOURUDEYIDINGBILI(15%)HEDINGJISHUICHENGBEN。YINCI,DUIYUBUFENJINNIANLAIXUNMENGFAZHANDEXINGYEERYAN(RUFANGDICHANDENG),RUGUOANZHAOSHANGSHUFANGSHIJINXINGHEDINGDECHENGBENDAYUSHIJICHENGBEN,KEYISHIYONGZHEIYIFANGFAJINXINGSHUIWUCHOUHUA,YIJIANGDIYINGNASHUISUODEE。

澳门广东会  CHOUHUADIAN6:BIANGENGGONGSIZHUCEDIZHI

  WEILEZHAOSHANGYINZI,FAZHANZHONGXIBUDIQUDEJINGJI,GUOJIAJIDIFANGCENGMIANDOUCHUTAILEYIXILIEDEQUYUXINGSHUISHOUYOUHUIZHENGCE,DUOSHUJINGJIKAIFAQUDOUCHUTAILECAIZHENGFANHAIZHENGCE。GEDICHUTAIDEQUYUXINGDESHUISHOUYOUHUIZHENGCEHUOCAIZHENGFANHAIZHENGCE,SHIJISHANGSHIJIANGDILESHIJIDESHUIFULV。2010NIANYILAI,ZHENDUISHANGSHIGONGSIXIANSHOUGUJIANCHI,GENGSHIYIDUCHUXIANLESUOWEIDE“YINGTANMOSHI”、“LINZHIMOSHI”DENG,YIDAPIGUQUANZHUANRANGFANGSHIXIANLECHENGGONGBISHUI,SHEJIJINEGAODASHUSHIYIYUAN。

  CHOUHUADIAN7:“GUOQIAOZIJIN”DEYINRU

  ZHURUFANGDICHANDENGJINNIANLAIKUAISUFAZHANDEXINGYEZAIGUQUANZHUANRANGGUOCHENGZHONG,MIANLINDEYIGETUCHUWENTIJIUSHIQIYEDEZICHANZENGZHIGUODA,XIANGBIJIAOERYAN,ZHANGMIANDE“YUANZHI”GUOXIAO,CONGERDAILAIGAOANGDESHUIFUCHENGBEN,SHENZHIPOSHIBINGGOUZHONGZUJIAOYIDEZHONGZHI。SHIJIANZHONG,WEILETIGAOBEIZHUANRANGGUQUANDE“YUANZHI”,KEYITONGGUOYINRU“GUOQIAOZIJIN”,BIANZHAIQUANWEIGUQUAN,CONGERSHIXIANZHUANRANGSHOUYIDEDEJIANGDI,JIANSHAOSHUIFUCHENGBEN。

  CHOUHUADIAN8:DAJIANJINGWAIJIAGOU

  引入境外架构,可以将直接股权转让转化为间接股权转让,实现税负的降低,如下图:
  筹划点9:分期缴纳税款的争取

澳门广东会  GENJU《GUANYUFEIHUOBIXINGZICHANTOUZIQIYESUODESHUIZHENGCEWENTIDETONGZHI》(CAISHUI[2014]116HAO)DEGUIDING,“JUMINQIYEYIFEIHUOBIXINGZICHANDUIWAITOUZIQUERENDEFEIHUOBIXINGZICHANZHUANRANGSUODE,KEZAIBUCHAOGUO5NIANQIXIANNEI,FENQIJUNYUNJIRUXIANGYINGNIANDUDEYINGNASHUISUODEE,ANGUIDINGJISUANJIAONAQIYESUODESHUI。”DUIYUGERENGUDONGZAIBINGGOUZHONGZUGUOCHENGZHONGCUNZAIDENASHUIJINEGUODA,QUESHAOBIYAOZIJINDEXIANSHIWENTI,SHIJIANZHONG,BUFENDIQUSHUIWUJIGUANCAIQULEYUGERENQIANSHUXIEYI,FENQIJIAONASHUIKUANDEZUOFA,BINGGOUQIYEJIGERENYEKEYISHANJIALIYONG。

  CHOUHUADIAN10:NASHUIYIWUFASHENGSHIJIANDECHOUHUA

  GENJUGUOSHUIHAN「2010」79HAOWENJIANGUIDING:QIYEZHUANRANGGUQUANSHOURU,YINGYUZHUANRANGXIEYISHENGXIAO、QIEWANCHENGGUQUANBIANGENGSHOUXUSHI,QUERENSHOURUDESHIXIAN。GENJU《GUQUANZHUANRANGSUODEGERENSUODESHUIGUANLIBANFA(SHIXING)》(GUOJIASHUIWUZONGJUGONGGAO2014NIANDI67HAO)GUIDING,“JUYOUXIALIEQINGXINGZHIYIDE,KOUJIAOYIWUREN、NASHUIRENYINGDANGYIFAZAICIYUE15RINEIXIANGZHUGUANSHUIWUJIGUANSHENBAONASHUI:(YI)SHOURANGFANGYIZHIFUHUOBUFENZHIFUGUQUANZHUANRANGJIAKUANDE;(ER)GUQUANZHUANRANGXIEYIYIQIANDINGSHENGXIAODE;(SAN)SHOURANGFANGYIJINGSHIJILVXINGGUDONGZHIZEHUOZHEXIANGSHOUGUDONGQUANYIDE;(SI)GUOJIAYOUGUANBUMENPANJUE、DENGJIHUOGONGGAOSHENGXIAODE;(WU)BENBANFADISANTIAODISIZHIDIQIXIANGXINGWEIYIWANCHENGDE;(LIU)SHUIWUJIGUANRENDINGDEQITAYOUZHENGJUBIAOMINGGUQUANYIFASHENGZHUANYIDEQINGXING。”KEJIAN,WULUNSHIGUQUANZHUANRANGHETONGDEQIANDINGHUOSHIJIAKUANDEZHIFUDOUHUIYINGXIANGNASHUIYIWUDECHANSHENG,XUYAOSHIXIANCHOUHUA,TUICHINASHUIYIWUDECHANSHENG。

澳门广东会  XIAOJIE:DANGRAN,SHANGSHUSHIZHONGFANGFABINGBUSHIGULIDE,TONGCHANGXUYAOZONGHEYUNYONG,TONGSHI,MEIYIZHONGFANGSHIYEDOUHUODUOHUOSHAODECUNZAIYIDINGDEFALVFENGXIAN,BINGGOUZHONGZUFANGXUYAOKONGZHIQIZHONGDEFALVFENGXIAN,RU,TESHUXINGSHUIWUCHULIYINGANYAOQIUTIJIAOWANBEIDEBEIANCAILIAO,“GUOQIAOZIJIN”SHIYONGGUOCHENGZHONG,YAOFANGFANBEIBEIRENDINGCHOUTAOZIJINDEFENGXIAN,JINGWAIJIAGOUDEYINRUKENENGYINQUESHAO“HELISHANGYEMUDE”BEISHUIWUJIGUAN“CHUANTOU”,LIYONGQUYUXINGSHUISHOUYOUHUIZHENGCEBIANGENGZHUCEDISHI,XUYAOFANGFANZHENGCEBIANGENGYIJICAIZHENGBUTIEBUNENGDUIXIANDEFENGXIAN。ZHUANJIAJIANYI,QIYEJIGERENZAISHEJISHUIWUCHOUHUAFANGANDEGUOCHENGZHONG,DUIYUFALVFENGXIANDEFANGFANJUYOUTONGYANGZHONGYAODEDIWEI。

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