摘要
本文通过对企业跨境并购涉税政策的分析,从经济社会发展、我国企业跨境并购、税收政策促进企业"走出去"和有选择地"引进来"的角度,探讨如何进一步完善企业并购税收制度,采取鼓励企业境外跨境并购的涉税政策,规范对企业并购的税收征管。
This paper explores such issues as the improvement of tax system concerning cross-border merger and acquisition （M＆A）, the implementation of tax policies encouraging cross-border M＆A of enterprises, and the enhancement of tax collection and administration concerning cross-border M＆A, from the perspectives of economic and social development, current situations of cross-border M＆A by Chinese enterprises, tax policies＇ contribution to promote enterprises ＇going global＇ and the selective ＇introduction＇ strategy.
出处
《涉外税务》
CSSCI
北大核心
2009年第3期42-44,共3页
International Taxation In China
关键词
跨境并购
税收政策
避税
Cross-border merger and acquisition Tax policy Tax-avoidance
