论文部分内容阅读
本文对德国公司并购税制的改革过程、基本内容和一般特点进行了分析.在此基础上提出了促进我国公司并购税制发展的几点建议.“,”By studying the reforming process,basic provisions and general characteristics of MA taxation in Germany,this paper puts forwards some suggestions on the development of corporate MA in China.