Show simple item record

dc.contributor.advisor袁新文
dc.contributor.author林静敏
dc.date.accessioned2016-02-14T02:52:56Z
dc.date.available2016-02-14T02:52:56Z
dc.date.issued2008-10-13 16:29:19.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/28446
dc.description.abstract对于我国上市公司的并购市场,2006年是一个重要的分水岭:股权分置改革基本告成,《上市公司收购管理方法》、《关于推进国有资本调整和国有企业重组的指导意见》等文件的出台,使我国上市公司并购重组数量不断攀升,并购手法日渐丰富成为本文选题的背景。 以往的研究基本着眼于一般企业的并购税收筹划,本文则立足于我国上市公司,采用理论与案例相结合的方法,系统研究了我国上市公司并购各环节的税收负担及对应的税收筹划策略,并搜集了上市公司实际税收筹划案例进行解析,试图为我国上市公司并购税收筹划提出有益见解。 本文共分为六章: 第一章,提出论文的选题缘起与研究范围、论文框架及创新。 第二章,介绍了企业并购的概...
dc.description.abstractAlong with the development of the split share structure reform and introduction of a series of regulations, Chinese listed companies’ mergers and acquisitions are increasing rapidly and more M&A methods are being applied. Based on Chinese listed companies, the whole dissertation systematically studied the tax burden and corresponding tax planning strategies during every step of M&A. In o...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=16920&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=18448
dc.subject上市公司
dc.subject并购
dc.subject税收筹划
dc.subjectListed companies
dc.subjectM&A
dc.subjectTax planning
dc.title我国上市公司并购中的税收筹划研究
dc.title.alternativeA study on tax planning of Chinese listed companies mergers and acquisitions
dc.typethesis
dc.date.replied2008-06-03
dc.description.note学位:管理学硕士
dc.description.note院系专业:管理学院会计系_会计学
dc.description.note学号:20051301136


Files in this item

Thumbnail

This item appears in the following Collection(s)

Show simple item record