Study On Legal System Of Income Tax Of Enterprise Merger And Acquisition

In the era of globalization,the remarkable changes of technological progress and popular trend make the merger and acquisition of enterprises in the ascendant.In recent years,both international and domestic mergers and acquisitions,especially large mergers and acquisitions have entered an active phase,and the volume of mergers and acquisitions of huge amounts of mergers and acquisitions has reached a record high.Unlike organic growth,mergers and acquisitions can help companies quickly move into areas where they have never been involved,thus catching up to the latest business opportunities and promoting the development of enterprises.At present,China’s economy has entered a new normal,to promote the supply side structural reform and state-owned enterprise reform,to resolve excess production capacity,promote industrial integration,optimize the allocation of resources,mergers and acquisitions is undoubtedly the most effective means.Both theory and practice have proved that the tax law system,especially the income tax law system,plays an important guiding role in the M & A of enterprises.Due to the short course of development of mergers and acquisitions in China,there are many immature and imperfect legal systems in the relevant income tax laws,which are difficult to meet the needs of the vigorous development of China’s M & a market.The income tax system of mergers and acquisitions in the United States has undergone a hundred years of development,and it is very perfect and mature.It is worth learning and drawing lessons from.The federal tax law income tax system from the perspective of company mergers and acquisitions,mergers and acquisitions will Sino US income tax system development,legislative value orientation,income tax law origin,merger and reorganization of the classification and the corresponding tax treatment were compared and analyzed,and put forward some concrete suggestions to perfect our country a series of corporate mergers and acquisitions income tax law system.This article is divided into four parts:The first part mainly discusses the related concepts and types of mergers and acquisitions,and analyzes the related regulations of income tax.The second part mainly analyzes the evolution,changes and basic content of the mature income tax system of mergers and acquisitions of American companies,and focuses on the enlightenment that the United States tax system brings to China,which has significant reference significance.The third part describes the development process and main content of the enterprise income tax system of mergers and acquisitions,and puts forward the main problems.The fourth part of the second,third part of a comparative analysis of both China and the United States,the main problems existed in the merger and reorganization of the tax system in China,the author put forward some basic insights: positioning perfect income tax system of enterprise merger and reorganization,to clarify the basic principles,main measures and perfecting income tax system should be adopted.