企业吸收合并是一把双刃剑。理性的合并行为会降低成本,有益于企业自身和社会经济的良性运行。而税收作为国家调控经济的重要手段,任何形式的税收及其变更都会对企业的吸收合并产生影响,税收效应是企业吸收合并中的重要考虑因素。税收公平原则作为税法的一项基本原则,反映了税法应当追求的根本价值之一,一国吸收合并税制当然必须遵循税收公平原则。2009年以来,财政部、国家税务总 Merger and merger is a double-edged sword. Rational mergers will reduce costs and benefit the business itself and the social economy. Taxation, as an important means for the state to control the economy, any kind of taxation and its changes will have an impact on the merger and abatement of the enterprises. The taxation effect is an important consideration in the merger and acquisition of enterprises. As a basic principle of the tax law, the principle of tax fairness reflects one of the fundamental values ​​that the tax law should pursue. Of course, tax consolidation in a country must follow the principle of tax fairness. Since 2009, the Ministry of Finance, the State Administration of Taxation