一、外资并购国有企业的税收政策和税收法规方面存在的问题(一)关于外资并购的税收政策问题1、外资并购政策不平衡导致税收的不公平。根据有关外资并购法律法规的规定,外国投资者通过收购企业的产权、股权、资产、债权或增资扩股等方式并购国有企业、设立外商投资企业的,只要外国投资者在并购后所设的外商投 First, the foreign mergers and acquisitions of state-owned enterprises tax policies and tax laws and regulations exist (A) on foreign M & A tax policy issues 1, the imbalance in foreign M & A policy led to tax unfairness. According to the laws and regulations on foreign mergers and acquisitions, foreign investors through the acquisition of property, equity, assets, debt or capital increase and other means of mergers and acquisitions of state-owned enterprises, the establishment of foreign-invested enterprises, as long as foreign investors set up after the merger of foreign investors cast