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任何一家大公司的成长,除了依靠自身的发展外,对外部资源的兼并整合,即企业并购重组也是一种极为有效的方式。纳税筹划则是这种方式中重要的一环。本文通过对国内外文献阅读,对并购重组中的纳税筹划研究现状进行梳理。
The growth of any large company, in addition to relying on its own development, the merger and integration of external resources, that is, mergers and acquisitions is also an extremely effective way. Tax planning is an important part of this approach. This paper reviews the current situation of tax planning in mergers and acquisitions through reading the literature both at home and abroad.