企业合并中，合并企业支付给被合并企业股东的价款有两种方式：一种为股权支付，即以合并企业的股权换取被合并企业的股权（旧股换新股）；另一种为非股权支付，即以合并企业的股权以外的现金、有价证券及其他资产换取被合并企业的股权。按《关于企业合并分立业务有关所得税问 In a business combination, the amount paid by the merging enterprise to the shareholders of the merging enterprise may be in two ways: one is the payment of equity, that is, the equity of the merged enterprise is replaced by the equity of the merging enterprise (old shares for new shares); the other is non-equity Payment, that is, the merger of enterprises other than the shares of cash, securities and other assets in exchange for the merged enterprise equity. Press "about the business merger separate business income tax