文档介绍：摘要
企业并购作为一种产权交易行为必然涉及到一系列的税收问题如企业并购
行为整体上是否应该纳税以及该纳何种税如果免税的话应该满足什么样的条件
企业并购涉及的资产计价的税务处理税收属性的结转等这些问题都需要税收
制度来进行规范此外尽管企业并购的动因很多但现实中不乏以追求税收协
同效应为目的的并购交易现行各国税收制度的一些共性对企业并购有着极大的
激励作用同时也成为企业利用并购进行避税的绝妙途径
税收制度是并购市场发展的重要的法律环境是并购市场顺利运作不可或缺
的外部条件同时也是重要的制约因素因此随着当前企业并购交易的日益活
跃构建一套严密规范的企业并购税收法律制度具有重要的现实意义
目前我国并没有这样一套企业并购税收制度并购涉及的税务处理始终缺
乏操作性游戏规则并购市场税种设置不完备资产计价的税务处理与会计核
算方法不对称以及现行的税收收入划分办法欠科学等制约了企业间并购交易的发
生而我国免税并购缺乏实质性界定标准反避税措施薄弱又导致企业并购活动
中税负不公税收流失现象严重这对我国当前经济结构的调整改变经济增长
方式以及产权交易市场的健康发展都极为不利
本文运用税收学会计学和企业管理等多门学科的理论知识主要以理论与经
验实证相结合定性描述与定量分析相结合的方法探讨了税收对企业并购的影
响并结合我国并购现状以及现行我国并购税制存在的问题在借鉴国外并购税
制成功经验的基础上提出了若干完善我国企业并购税收制度的措施以期一方
面能有效地规范我国并购市场极大激励有利于资源优化配置的并购交易另一
方面又能减少并购活动的避税空间有效防止出于税收利益的并购交易的发生

关键词企业并购税收制度应税并购免税并购

I
Abstract
As a kind of property right trading activity, M&A transactions involve a series of
tax revenue questions inevitably. For example, whether the M&A transactions should be
paid taxes and which kind of taxes should be paid on the whole? What kind of condition
must be met if a M&A transaction doesn’t demand to pay taxes? How to calculate the
price of the assets dealt with M&A? And how to carry forward tax attribute? These
questions all need tax system to standardize. In addition, though there are a lot of
reasons that drive enterprises merge, there are also many enterprises seeing tax
synergies as purpose in reality. The generalities of e tax system of various
countries encourage M&A transactions greatly. But they also offer several good ways
for enterprises to avoid paying taxes.
The tax system is an important legal environment and an indispensable external
condition of merging market development. It is also the important restriction factor at
the same time. There are important realistic meanings to structure a set of tight and
normal tax system of M&A along with increasingly active merged transaction.
There is no a set of unified and normal tax system of M&A in our country at
present, which causes