公司并购税制的理论与实践

公司并购市场的蓬勃发展,促使对这一领域法制规范的研究成为当前的理论热点。作为调整并购市场法律体系的重要组成部分,税收政策在并购激励和并购能力、并购融资和支付、并购资源整合与绩效等方面都具有深刻影响。本文以法经济学的交易费用及产权分析为理论工具,在借鉴世界公司并购税制,尤其是美、欧公司并购税制成功经验的基础上,审视我国公司并购税制的有效性,并对其完善和改进提出政策建议。

The Practice of World's M&A Tax System and the Optimization of China's M&A Tax System

With the prosperity of M&A market,research on the law and institution of enterprise M&A becomes a hot topic.M&A incentive and capacity,M&A financing and payment and M&A resources integration and performance are influenced by tax policy as an important component of the M&A law system.This paper introduces the theory of law and economics and its analysis pattern of transaction cost and property right and the tax systems for American and European enterprise M&A.On this basis,the paper evaluates the effectivene...