企业重组所得税政策探析

An Analysis on the Income Tax Policies Concerning Enterprises M&A

本文梳理了我国现行企业重组所得税政策,分析了企业重组所得税政策及税收征管存在的问题,在借鉴美国、日本、印度、巴西等发达国家和发展中国家税收政策经验的基础上,对完善我国企业重组所得税政策及管理提出建议和设想。

This paper analyzes the problems of the income tax policies concerning enterprises M＆A in China. By using the relevant experiences of some developed countries for reference, the paper puts forward some suggestions on improving the tax policies of enterprise income tax concerning enterprise M＆A.