中国企业在美国收购美资企业常见税务问题探析

An Analysis on Common Tax Issues in Acquiring US—funded Companies in the USA by the Chinese Enterprises

本文概述了中国企业收购美资目标公司时需要考虑的税务问题:收购平台的选择、收购形式的选择、收购利息的税前列支、目标公司的税务整合,等等。建议拟收购美资企业的中国企业应该提前对这些税务问题做好税务成本和风险的评估,以减少并购交易费用和降低并购后的长期税务成本。

This paper outlines some tax issues in the acquisition of US-funded target companies by the Chinese enterprises： the selection of acquisition platform, the acquisition mode, pre-tax deduction of acquisition interest, the tax integration of target companies and etc. It is proposed that the Chinese enterprises planning to acquire US-funded companies shall make assessments of tax costs and risks targeting at the tax issues mentioned in advance to reduce the transaction costs in M＆A and bring down the long-term tax costs after M＆A.