对我国企业跨境并购重组税收政策的一些看法

Some Reflections on Tax Policies concerning Cross-border Merger and Acquisition of the Chinese Enterprises

目前,我国大规模的企业并购重组尤其是跨境并购重组不断发生。本文分析了当前我国有关企业跨境并购重组税收政策方面存在的问题,并借鉴国外做法,立足我国实际情况,提出进一步完善税收政策和加强税收征管的建议。

Currently large-scale merger and acquisition, especially the cross-border ones of the Chinese enterprises are of frequent occurrence. This paper makes an analysis on existing issues in tax policies concerning cross-border merger and acquisition, and puts forward some suggestions on improving related tax policies and enhancing tax administration based on realities of China and foreign experiences.