企业并购重组中的纳税筹划中英文外文文献翻译必威体育精装版.docVIP

本科毕业设计（论文） 中英文对照翻译 (此文档为word格式,下载后您可任意修改编辑!) 原文 The research of tax planning in mergers and acquisitions Hanlon M Abstract Enterprise merger and acquisition not only make the enterprise’ original organization structure greatly changed, it’s also make enterprise’ business activities changed, tax planning can help enterprises to promote the operation efficiency of merger, acquisition and reorganization, improve the success rate of MA. MA tax factors are every step of the taxation and tax may not be the same time, mainly due to companies in different industries, regions and the mode of tax burden. Tax planning is the purpose of rational utilization of all kinds of preferential tax system, within the scope of the system allows space, minimizing acquisition cost, help enterprise more smoothly to achieve strategic objectives. Keywords: enterprise mergers and acquisitions; tax planning; merger and acquisition cost 1 Introduction American economist George Stigler, the Nobel Prize winner once said: an enterprise through merger and its rivals way to develop into large enterprises, is a prominent phenomenon in modern economy, none of the big companies in the United States is not through somehow, some way of merger and grows, has almost no a big company mainly rely on internal expansion grow up. Enterprise merger is to enhance the competitiveness of enterprises, a more effective way. Mergers and acquisitions as a means of capital expansion and optimize the allocation of resources, has a long history in western countries, since after the completion of the industrialization, has successively experienced five times wave of mergers and acquisitions. From the early mobil oil to $1 billion to buy McCall, ge with a high price to more than $60 mergers radio in the United States; To the second largest mobile operator in the U.S. Cingular beat rival bid $41 billion bid to Vodafone, successfully acquired Americas third-largest mobile carrier ATT wireless, become Americas first big mobi