在科学技术发展日新月异的今天,企业面临的外部环境正变得日益复杂,面对的外部竞争环境也更加激烈。企业合并作为企业经营发展战略的一个重要方式,是企业扩大生产规模,提高竞争能力,分散企业经营风险,实现对外扩张的重要途径。而税收作为现代企业必须考虑的一项重要的成本费用支出,亦是企业合并中不得不考虑的问题。如何利用现有条件, With the rapid development of science and technology, the external environment that enterprises are facing is becoming increasingly complicated, and the external competitive environment is also more intense. As an important way of business development strategy, business merger is an important way for enterprises to expand their production scale, enhance their competitiveness, diversify their business risks and achieve external expansion. As an important cost and expense that must be considered by modern enterprises, tax revenue also has to be considered in business mergers. How to use the existing conditions,