商业观察2024,Vol.10Issue(2) :113-116.DOI:10.3969/j.issn.2096-0808.2024.02.021

互联网企业海外并购的税收筹划问题

Problems of Tax Planning for Overseas Mergers and Acquisitions of Internet Enterprises

夏雯祺
商业观察2024,Vol.10Issue(2) :113-116.DOI:10.3969/j.issn.2096-0808.2024.02.021

互联网企业海外并购的税收筹划问题

Problems of Tax Planning for Overseas Mergers and Acquisitions of Internet Enterprises

夏雯祺1
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作者信息

  • 1. 重庆理工大学,重庆 401320
  • 折叠

摘要

随着我国互联网企业的发展,海外并购成为占据海外市场、提高企业全球话语权的有效方法.在跨国并购这一过程中,企业越来越重视税收筹划在其中发挥的作用.因此,文章根据XT公司 2016 年并购芬兰S公司这一案例,认为XT公司在进行海外并购的过程中,存在一定税收筹划问题.希望通过此案例,为互联网企业跨国并购税收筹划方案设计提供一些建议和思路,帮助企业实现利润最大化,也推动税收筹划在跨国并购中的应用.

Abstract

With the development of Chinese internet enterprises,overseas mergers and acquisitions have become an effective method to occupy overseas markets and enhance the global discourse power of enterprises.In the process of cross-border mergers and acquisitions,enterprises are increasingly emphasizing the role of tax planning in it.Therefore,based on the case of XT Company's acquisition of Finnish S Company in 2016,this article believes that XT Company has certain tax planning issues in the process of overseas mergers and acquisitions.Through this case,this paper hopes to provide some suggestions and ideas for the tax planning scheme design of cross-border mergers and acquisitions of internet enterprises,help enterprises achieve profit maximization,and promote the application of tax planning in cross-border mergers and acquisitions.

关键词

互联网企业/跨国并购/税收筹划

Key words

internet enterprise/cross-border M&A/tax planning

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出版年

2024
商业观察

商业观察

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