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text-indent: 21pt; line-height: 150%; mso-layout-grid-align: none"><span style="font-size: 9pt; line-height: 150%; font-family: 宋体; mso-bidi-font-family: 仿宋_GB2312; mso-ansi-language: ZH-CN">《</span><span style="font-size: 9pt; color: black; line-height: 150%; font-family: 宋体; mso-bidi-font-family: 仿宋_GB2312; mso-ansi-language: ZH-CN; mso-font-kerning: 0pt">关于企业重组业务企业所得税处理若干问题的通知</span><span style="font-size: 9pt; line-height: 150%; font-family: 宋体; mso-bidi-font-family: 仿宋_GB2312; mso-ansi-language: ZH-CN">》（财税（2009）59号文）对非居民企业与境内企业发生股权收购和资产收购享受税收优惠的条件进行了明确规定，因此居民企业在与非居民企业进行国际并购时需要重视这些前提条件，从而以规避可能产生的资本利得税。<o:p></o:p></span></p>...]]></description><category>并购重组</category><comments>http://www.liutianyong.com/post/794.html#comment</comments><wfw:comment>http://www.liutianyong.com/</wfw:comment><wfw:commentRss>http://www.liutianyong.com/feed.asp?cmt=794</wfw:commentRss><trackback:ping>http://www.liutianyong.com/cmd.asp?act=tb&amp;id=794&amp;key=a13f768b</trackback:ping></item><item><title>刘天永：并购累积亏损企业存在的税务风险</title><author>china@chinataxlawyers.com (tianyongliu)</author><link>http://www.liutianyong.com/post/793.html</link><pubDate>Mon, 21 Sep 2009 16:10:34 +0800</pubDate><guid>http://www.liutianyong.com/post/793.html</guid><description><![CDATA[<p class="MsoNormal" style="margin: 0cm 0cm 0pt; text-indent: 22.5pt; line-height: 150%; mso-char-indent-count: 2.5; mso-layout-grid-align: none"><span style="font-size: 9pt; line-height: 150%; font-family: 宋体; mso-bidi-font-family: 仿宋_GB2312; mso-ansi-language: ZH-CN; mso-bidi-font-weight: bold"><o:p></o:p></span><span style="font-size: 9pt; line-height: 150%; font-family: 宋体; mso-bidi-font-family: 仿宋_GB2312; mso-ansi-language: ZH-CN">企业并购重组的动因有很多，财务动因可以说是其中重要的一个方面，具体包括避税、筹资、企业价值增值、进入资本市场、投机、利润最大化等等，其中避税成为<a href="http://www.taxlawyers.com.cn/fw/72803.html">企业并购重组</a>中最重要的财务动因。经过专业规划的并购重组一方面可以为企业带来利益的最大化，另一方面也能保证避税效应的实现。<o:p></o:p></span></p>...]]></description><category>并购重组</category><comments>http://www.liutianyong.com/post/793.html#comment</comments><wfw:comment>http://www.liutianyong.com/</wfw:comment><wfw:commentRss>http://www.liutianyong.com/feed.asp?cmt=793</wfw:commentRss><trackback:ping>http://www.liutianyong.com/cmd.asp?act=tb&amp;id=793&amp;key=d88dd606</trackback:ping></item><item><title>刘天永：并购重组税务规划的重要性</title><author>china@chinataxlawyers.com (tianyongliu)</author><link>http://www.liutianyong.com/post/792.html</link><pubDate>Mon, 21 Sep 2009 16:10:12 +0800</pubDate><guid>http://www.liutianyong.com/post/792.html</guid><description><![CDATA[<p class="MsoNormal" style="margin: 0cm 0cm 0pt; text-indent: 27pt; line-height: 150%; mso-char-indent-count: 3.0; mso-layout-grid-align: none"><span style="font-size: 9pt; line-height: 150%; font-family: 宋体; mso-bidi-font-family: 仿宋_GB2312; mso-ansi-language: ZH-CN; mso-bidi-font-weight: bold"><o:p></o:p></span><span style="font-size: 9pt; line-height: 150%; font-family: 宋体; mso-bidi-font-family: 仿宋_GB2312; mso-ansi-language: ZH-CN">并购重组本是一项对企业有利的资本运作行为，但是企业重组中因为种种固有原因而无法避免的相关税务风险使得企业必须重视<u><a href="http://www.taxlawyers.com.cn/fw/72803.html">并购重组中的税务规划</a></u>，如不及时进行税务规划，将对企业产生极为严重的影响。<o:p></o:p></span></p>...]]></description><category>并购重组</category><comments>http://www.liutianyong.com/post/792.html#comment</comments><wfw:comment>http://www.liutianyong.com/</wfw:comment><wfw:commentRss>http://www.liutianyong.com/feed.asp?cmt=792</wfw:commentRss><trackback:ping>http://www.liutianyong.com/cmd.asp?act=tb&amp;id=792&amp;key=45964475</trackback:ping></item></channel></rss>
