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隐性税收负担对现代企业财务决策活动的开展,尤其是在企业并购行为选择中有着明显的影响。本文分析了企业并购交易行为中隐性税收负担产生的条件和原因,借此考察隐性税收负担运动效应给税收政策调整所带来的启示。
Implicit tax burden on the development of modern enterprise financial decision-making activities, especially in the choice of M & A behavior has a significant impact. This article analyzes the conditions and reasons for the implicit tax burden in M & A transactions, and examines the implications of the implicit tax burden motivation on tax policy adjustments.