Research On Tax Problem Of Enterprise Merger And Acquisition In China

The business enterprise merger and acquisition is an important way which business enterprise carry on capital to extend and constringency, moderate and choice, control with anti- control under the market economy condition. It is also a familiar way to carry on an industrial structure adjust, excellent turn a resources allocation, exaltation business enterprise competition.Tax play an important role in business enterprise merger and acquisition abroad. As the nation adjust to control economy of lever,any change from form of tax,will change business enterprise of cash discharge before or after- tax.. As a result, the revenue from tax effect especially the revenue from tax to reduce are policies that are always the important consideration of buiness enterprise merger. In recent years, scale and amount of business enterprise merger and acquisition presents fast ascension of trend in our country. Face to continuously heat activity of merger and acquisiton, as tax is an importance of economy lever, it exertive it direction function, leading business enterprise mergers'direction,walking strong consociation of development road. On the other hand, Being the corpus-government section of revenue from tax has to strengthen correspond of management in order to business enterprise evade nation revenue from tax by exploitation merger.This text carried on concept to the merger first of define, and analysis theories of business enterprise mergers and acquisitions. Then elaborate tax problem of business enterprise merger and acquisitions in our country , aiming at an our country currently merger process in of actual circumstance. the main of tax problems are two,one is an certain existence of avoidance of tax phenomenon ,the other is that the direction function of tax is not so strong.. On the above foundation,the text investigated the reasons of the the above-mentioned tax problem, including the tax system in our is not perfect and the fixed position of government role and working talent is not explicit. In the end,the text presented a series methods of solving the tax problem of merger and acquisition in our country,including the make our tax system perfect and change the way of government involving in merger and acquisition: establish perfect capital profit tax system,perfect tax system structure and form,reform finance and tax system etc.