且也遵循了课税的基本原则,即有实现收益方可课税等;第三章对我国并购税收优惠进行了实证分析,在肯定现有税制积极方面的同时,提出存在违反税收公平原则、立法宗旨不明确等问题;第四章在借鉴其它国家和地区立法经验的基础上,提出对我国并购税制的完善建议,包括提高立法层次、完善免税并购条件等方面。本文的创新性主要包括三个方面。首先在于把税收优惠相关价值分析应用于并购领域,对并购活动适用税收优惠的理论依据进行了较为深入的分析;其次对相关的税法原则在结合并购税制适用的基础上提出自己的看法;最后依据上述原则,从制度根源、立法价值取向并结合实际国情探求了对我国公司并购税制的完善方案。I关键词l:公司并购税收优惠免税并购合并股权收购资产收购2StudyontheLegaSSUeSofTaxPreferencenBergerandAcquisition(Abstracts)Major:Master’SDegreewiththeSameEducationalLevelResearcharea:EconomiclawAuthor:XiaoZhuoSupervisor:ChenShao—YngOriginatedfromthewesterncountryandasoneoftheimportantformsofoptimizationandintegrationoftheexistingassets,mergerandacquisition(hereinafterreferredtoas“NtA”)willoptimizetheresourcesallocation,formscaleeconomy,lowertheoperationcosts,]&&AandtaxationiSverycloseinthattheoptimizationandintegrationoftheexistingassetsinM&,thetaxsysteminthefieldofM&Awasformulatedinthewayofamendmentorsupplementfromtimetotimewiththespecificprobleminpracticewithoutoverallconsideration,&Ataxationsystemismuch—&Atransactionandfromtheviewpointofthetaxpreference,thepurposesofthisArticleistoanalyzerelevantissuesofM&AandprovidefeasibleadvicesontheimprovementofM&,technology,humanresourcesandtherawmaterials,petitiveabilitythrou
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