美国企业并购中涉税影响的评介

The Review & Commentaries of Tax Effect on Enterprise M&A in U.S.A.

合理的企业并购战略既重新配置经济中存量资源,促进经济发展,还是企业经营迈向成功的契机。随着我国海内外并购活动的日趋活跃,税收已经成为影响企业并购形式、交易成本等方面的重要因素,但并未引起国内学者的重视。本文主要依据美国《国内税收法典》、《1986年税收改革法案》,简要综述国外学者对美国企业并购中涉税问题的研究成果,阐明税收因素对美国企业并购的重要影响,为我国企业并购提供借鉴,也为国内并购交易的税收法规研究提供新的思路。

Reasonable enterprise M&A strategy can not only rearrange economic stock resources to promote economic development, but also is the opportunity makes enterprise business successful. When China's domestic and overseas M&A transactions are becoming increasingly active, tax factors have simultaneously become important factors that can affect M&A structures and trade cost and other aspects, which cannot be neglected. However, it still did not cause the attention of our scholars. This paper based on The Internal Revenue Code of U.S.A., reviews briefly foreign studies on tax subject of American enterprise M&A, which can expound the research results of the tax factors are the material influence on American enterprise M&A, provides references for domestic M&A and new ideas for study of domestic M&A on tax regulations