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dc.contributor.advisor薛祖云
dc.contributor.author李鹏
dc.date.accessioned2017-06-20T08:12:52Z
dc.date.available2017-06-20T08:12:52Z
dc.date.issued2016-07-13
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/129012
dc.description.abstract随着我国经济的不断发展,我国正在逐步建立完善市场经济体制,资本市场也在高速发展,为了能够优化企业的资本、快速地扩大经营规模、提高市场占有份额、在市场竞争中求胜,愈来愈多的企业选择采用企业合并的手段,实现协同效应、获得规模经济的优势。 税收是一个重要的宏观经济因素,其影响着微观企业经营决策。在企业合并中,税负成本虽然不是首要的考虑条件,但却是不得不考虑的重要因素,企业在合并的过程中,可以通过事前的细致筹划,在选择最优的合并方案时又只须承担最少的税负成本,从而为企业节约资金,提高资金的使用效率,使企业获得价值最大化。 本文的具体研究对象为企业合并当中的纳税筹划问题,下文将根据高级财务管理及企业...
dc.description.abstractWith economic development, China is gradually establish a sound of market economy, the capital market is rapidly developing, in order to optimize the capital and quickly expand the operation scale to expand market share, to stand in the fierce competition in the market feet, more and more companies choose to adopt means of mergers and acquisitions, realize synergies, economies of scale to gain an ...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=52019&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=56179
dc.subject企业合并
dc.subject纳税筹划
dc.subject合并成本
dc.subjectmergers and acquisitions
dc.subjecttax planning
dc.subjectmergers and acquisitions costs
dc.title企业合并的纳税筹划问题研究
dc.title.alternativeStudy on Tax Planning of Enterprise Mergers And Acquisitions
dc.typethesis
dc.date.replied2016-05-21
dc.description.note学位:会计硕士
dc.description.note院系专业:管理学院_会计学
dc.description.note学号:X2011157063


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