Design And Industrialization Of Infosecurity Chip

The thesis aims at providing the proper business combination choice for Yangkou Habor District Project,Yangkou Harbor-side Industry Zone Project and Land-island Passage Project,considering revenue benefits.The thesis is an acknowledgement to the main business of Yangkou Harbor in the future, according to the item data provided by Jiangsu Yangtong Developing and Investment Ltd., and combining the main management item of the companies of the same kind in China. Based on the acknowledgement, the thesis comes to the conclusion that enterprise income tax, business tax, land increment tax and deed tax are the four tax categories which have the most possibly important influence to the decision of the business combination.With the full understanding of the basic revenue regulation and taxability of each tax category, studying the revenue plan applying to the each business combination, and comparing the different tax bearing of each one, the thesis gets the best choice, aiming at the reasonable tax avoidance. On account of the basic research hypothesis and revenue benefits, Business Combination Item C is the one we propose to adopt, which can realize the revenue maximization. Specifically speaking, Yangkou Habor District Project is independently developed by one company while Harbor-side Industry Zone Project and Land-island Passage Project are managed by another company.Business Combination Item C is a revenue plan based on the comprehensive study of tax bearing and under the condition that the expecting income is certain. Business Combination should also consider the other infects including developing strategy, resources conformity ability, etc.