公司并购重组免税资格界定中的明界检验与平衡检验

Bright-line Test and Balancing Test in Determining the Nontaxable Qualifications in Merger and Acquisition

本文首先介绍了明界检验与平衡检验在公司并购重组免税资格界定中的应用,并比较了两种检验标准的利弊。针对我国所得税法中关于公司免税并购重组的规定,提出了明界检验与平衡检验兼容并用的观点。

This paper first introduces the application of bright-line test and balancing test in determining the non- taxable qualifications in merger and acquisition by analyzing their advantages and disadvantages. Secondly, combined with regtilations concerning nontaxable merger and acquisition in the Enterprise Income Tax Law, the paper proposes that both tests have its usefulness in the determination of nontaxable reorganization.