完善我国企业并购分立免税规则的探讨

The Discussion on Perfecting Our Exemption Regulation for the Merger and Discretion of Corporation

企业资产与产权重组是当前企业改革的重点,也是构建现代企业制度的重要途径。对符合权益持续性的企业并购、分立给予免税待遇是世界各国通行的税收惯例。但是过于笼统的免税规则往往导致滥用税收优惠,从而引发无谓的经济效率损失。建议在借鉴发达国家免税规则的基础上,进一步完善我国对企业合并、收购、分立的免税规则,并规定反滥用措施的具体做法。

The reintegration of enterprise assets and equities is the key point of the present enterprise reform and also an important way to building up the modernized enterprise system, and the exemption of the merger and discretion for the equitable enterprises is a tax regulation throughout the world. But the comprehensive exemption regulation can lead to the abuse of the tax preferences, which can cause deadweight economic loss. So suggestions are made here that the exemption regulation of for the enterprises combination, acquisition, discretion should be perfected and some measures should be taken to protect this regulation.