中国正处在新一轮的税制改革之中,通过对外资并购活动有关的新税制改革内容的回顾和比较,探讨和分析新税制改革对外资并购的影响,对税制改革有着重要意义。随着新税制的改革税收与外资并购的协同效益不断变小,外资并购的主要动机也随之发生着变化,在选择并购企业时也更注重全球化的战略布局和产业战略布局。 China is in the process of a new round of tax reform. Through the review and comparison of the contents of the new tax reform concerning foreign capital M & A activities, it is of great significance to discuss and analyze the impact of the new tax system reform on foreign capital mergers and acquisitions. With the reform of the new tax system, the synergies between tax reform and mergers and acquisitions of foreign capital continue to diminish. The main motivations for mergers and acquisitions in foreign countries also change. In the process of choosing mergers and acquisitions enterprises, they also pay more attention to the strategic layout of globalization and the strategic layout of industries.