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在中国经济快速增长的同时,产业结构中不科学、不合理的方面对经济持续增长的制约也日益凸显,适时推动产业结构调整升级势在必行。税收作为国家宏观经济调控的重要工具,对企业并购以及产业结构调整升级有着重要影响。通过分析税收调控对企业并购影响的已有研究,以期为推动中国产业结构调整升级提供参考和借鉴。
While China’s economy is rapidly growing, restrictions on the sustained growth of the economy in the unscientific and unreasonable industrial structure have also become increasingly prominent. It is imperative to timely adjust and upgrade the industrial structure. As an important tool of national macroeconomic regulation and control, tax revenue has an important influence on the mergers and acquisitions of enterprises and the adjustment and upgrading of industrial structure. By analyzing the existing research on the influence of tax regulation on M & A, we hope to provide references for the adjustment and upgrading of China’s industrial structure.