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跨国并购越来越普遍,特别是在我国经济处于上升阶段中,跨国并购对于促进我国经济发展有重要作用。本文分析了我国跨国并购所得税制存在的主要问题,提出了完善我国跨国并购税制的建议。
Cross-border mergers and acquisitions are more and more common, especially in our economy is in the ascendant phase, cross-border M & A plays an important role in promoting China’s economic development. This article analyzes the main problems existing in China’s M & A income tax system and puts forward some suggestions to improve China’s cross-border M & A tax system.