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在全球经济一体化的背景下,企业面临着更加激烈的竞争,对企业采取并购重组的措施已成为我国企业应对国际竞争中不可或缺的手段之一。但由于企业之间的并购行为可能导致中央与地方、地方与地方之间的税收收入转移问题,从而对企业并购活动产生阻碍的影响。我国在完善税收制度的过程中必须认真考虑如何解决上述税收收入转移问题,以有利于我国企业并购活动的顺利进行,使企业得以做大做强。针对因企业并购而引起的税收收入转移问题,本文提出了一些解决措施和建议。
In the context of global economic integration, enterprises are facing more intense competition and measures taken by enterprises to take mergers and acquisitions have become an indispensable measure for Chinese enterprises to cope with international competition. However, mergers and acquisitions between enterprises may lead to the tax revenue transfer between the central and local governments, local governments and local governments, which may hinder the M & A activities of enterprises. In the process of perfecting the tax system in our country, we must seriously consider how to solve the above problem of tax revenue transfer in order to facilitate the smooth progress of M & A activities in our country and make the enterprises bigger and stronger. Aiming at the problem of tax revenue transfer caused by M & A, this paper puts forward some solutions and suggestions.