理论研究与实证研究都表明税收对企业并购活动的影响是深刻的,因此借鉴发达国家处理企业并购交易中涉及到的免税条件的设立、应税所得、税率、计税成本、融资利息的扣除、税收特性的结转等重要税收问题的经验,对于完善我国企业并购的税收制度是有益的。 Both theoretical research and empirical research show that taxation has a profound impact on M & A activity. Therefore, drawing on the establishment of tax-exempt conditions in developed countries for handling mergers and acquisitions, taxable income, tax rates, tax costs, the deduction of financing interest, The experience of carrying out important tax issues such as the carry-over of tax characteristics is beneficial to improving the tax system of mergers and acquisitions in our country.