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换股并购作为一种并购支付方式,其潜力非常的大,可以有效减轻主购公司现金支付方面的压力,并且与税收筹划的基本要求和要点不谋而合,有利于实现最优并购效益。上市公司通过合理的税收筹划,可对并购重组成本进行有效控制。本文先分析上市公司的换股并购税收筹划,并以国美电器为例,就换股并购过程中的税收筹划,谈一下个人的观点和认识,以供参考。
As an M & A payment method, the potential of convertible mergers and acquisitions (M & A) is very large. It can effectively relieve the pressure on the main payment companies for cash payment and coincides with the basic requirements and points of tax planning, which is conducive to the realization of optimal M & A benefits. Listed companies through reasonable tax planning, the merger and reorganization costs can be effectively controlled. This paper firstly analyzes the tax planning of convertible mergers and acquisitions (M & A) of listed companies, and takes Gome as an example to discuss the tax planning in the process of convertible mergers and acquisitions and talk about personal opinions and understandings for reference.