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2012年,我国进入经济转型时期,提高规模经济明显的行业的产业集中度成为“十二五”规划的重点,并购再一次成为国内多个行业发展的关键词。建立一个法律层次清晰,立法严密的并购所得税制度体系不仅有利于促进并购的良性发展,促进交易公平,同时还能够降低并购交易的不确定性,引导并购参与各方依法纳税。本文通过对并购所得税制度的法律渊源的比较研究,指出在中美税收判例、税法解释等方面存在诸多差异,应通过提高税法解释的法律层次、建立税收判例收集制度等来构建完善的并购所得税制度环境。
In 2012, when China entered the period of economic restructuring, it was the focus of the “Twelfth Five-Year Plan” to increase industrial concentration in industries with obvious economies of scale. M & A once again became the key word for the development of various industries in China. Establishing a system of M & A income tax with a clear legal level and strict legislation not only helps to promote the healthy development of mergers and acquisitions but also promotes the fairness of transactions. At the same time, it also reduces the uncertainty of M & A transactions and guides the parties involved in M & A to pay taxes in accordance with the law. By comparing the legal sources of the M & A income tax system, this article points out that there are many differences in the Sino-U.S. Tax jurisprudence, tax law interpretation and so on. We should establish a sound M & A income tax system by raising the legal level of tax law interpretation and establishing a tax collection system surroundings.