企业重组税收政策的国际比较与启示——以美国、日本和德国为例

International Comparison and Enlightenment of Tax Policies on Enterprise Restructuring:The Cases of the United States,Japan and Germany

本文以具有代表性的美国、日本和德国为例,介绍企业重组的税收政策并进行比较研究。分析表明,上述国家企业重组税收政策呈现出服务经济发展的鲜明导向性、与本国税制的高度依存性以及具体政策手段的较强协同性。从发展趋势看,企业重组税收政策的价值取向逐步明晰,政策规定更加科学精细,且反避税及监管措施日趋严格。故建议我国应增进企业重组税收政策与经济发展的契合度,进一步加大对企业重组的政策支持,优化企业重组税收政策设计,加强对企业重组的有效税收监管。

This article makes a comparative study of the tax policies on enterprise restructuring in the United States,Japan and Germany.The analysis shows that the tax policies in above-mentioned countries have a distinct orientation of serving economic development,a high degree of dependence on the domestic tax system and a strong synergy with specific policy measures.From the perspective of development trends,the value orientation of enterprise restructuring tax policies is gradually clarified,policy regulations are more scientific and refined,and anti-tax avoidance and regulatory measures have become increasingly strict.In this regard,China should enhance the compatibility of enterprise restructuring tax policies with economic development,further increase policy support for enterprise restructuring,optimize the tax policy design,and strengthen effective tax supervision on enterprise restructuring.