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公司并购市场的蓬勃发展,促使对这一领域法制规范的研究成为当前的理论热点。作为调整并购市场法律体系的重要组成部分,税收政策在并购激励和并购能力、并购融资和支付、并购资源整合与绩效等方面都具有深刻影响。本文以法经济学的交易费用及产权分析为理论工具,在借鉴世界公司并购税制,尤其是美、欧公司并购税制成功经验的基础上,审视我国公司并购税制的有效性,并对其完善和改进提出政策建议。
The thriving development of M & A market has prompted the study of the legal norms in this field to become the current theoretical hot spot. As an important part of adjusting the legal system of M & A market, tax policy has a profound impact on M & A incentives and M & A capabilities, M & A financing and payment, M & A resource integration and performance. Based on the transaction costs and the analysis of property rights in law and economics, this dissertation examines the effectiveness of China’s M & A tax system based on the successful experience of M & A tax system in the world, especially the M & A tax system in the United States and Europe. Improve the policy recommendations.