论文部分内容阅读
随着世界经济全球化的步伐加快,跨国资本在中国并购日益活跃。本文着重探讨跨国公司并购境内企业过程中涉及到的并购后企业的身份认定、股权变更时债权债务的界定、税收待遇的享受等涉税政策,并提出了亟待解决的两个税收法律冲突问题,即并购企业的税收优惠问题与如何消除双重征税的问题。
As the globalization of the world economy accelerates, transnational capital is increasingly active in China. This article focuses on the multinational corporations involved in the mergers and acquisitions of domestic enterprises involved in the process of mergers and acquisitions after the identification of enterprises, equity changes in the definition of credits and deeds, the enjoyment of tax treatment and other tax policies, and put forward the urgent need to resolve two tax law conflicts, Namely mergers and acquisitions business tax incentives and how to eliminate double taxation issues.