跨国企业并购业务税收征纳规则分析

Analyzing the Regulations about Imposing Tax on Businesses in Cross-border Mergers & Acquisitions

随着我国同世界各国经济的联系不断紧密,跨国企业并购业务在我国越来越多地出现,但其发展还不成熟,在税收的征纳方面也缺少具体的业务准则进行规范,甚至对于某些税收业务的处理还存在着规制的空白点,这极易使得纳税主体产生逃避纳税的动机,进而利用我国在这方面规则的漏洞偷逃税收,造成国家税收利益的极大损失。应从设立完善的跨国企业并购业务税务会计核算机制等方面入手,改进与完善跨国企业并购业务税收征纳规则。

Along with the tightness with other countries relation ,a multitude of businesses of cross -border mergers ＆ acquisitions come forth in our nation, but it still not mature, especially at the one part of imposing tax there is a lack of rules to criterion, even in some sides still have the blankness of regulations which easing causes the taxpayer have the motivation to eluded revenue. Also they can using the leaks of taxation regulations to abandoned and escaped the incumbencies of tax which can causes serious losing of our nations. Therefore, this article choice those representative business to analyze, and wish imposing tax regulations of the business of cross - border mergers ＆ acquisitions will have foresee ability and practically value.