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税收因素在企业并购活动中扮演着重要的角色,特别是税收筹划带来的节税效应更是众多公司在企业并购方案中所必须考虑的重要因素,并购税制不完善和不科学,严重制约着企业并购的健康发展。要促进我国企业并购市场的发展,就必须完善现行的并购税制.本文主要从完善资本利得税体系、社会保障税、免税并购、反避税条款等七个方面,系统的研究了我国企业并购税收制度的完善策略。
Taxation factors play an important role in M & A activities, especially the tax-saving effect brought by tax planning is an important factor that many companies must consider in M & A programs. The tax system of mergers and acquisitions is imperfect and unscientific, seriously restricting The healthy development of mergers and acquisitions. In order to promote the development of Chinese M & A market, we must perfect the current tax system of mergers and acquisitions.This paper mainly systematically studies the tax system of mergers and acquisitions in China from the aspects of improving the capital gains tax system, social security tax, tax avoidance mergers and acquisitions, anti-avoidance provisions, The perfect strategy.