构建我国完善的公司并购税制

• 作 者: 杨晓晖
• 出 处: 福建税务
• 发表日期: 2003年09期
• 关键词: 资本利得税 转让所得 投资损失 国家财政收入 税务机构 整体资产置换 证券交易印花税 所有者权益 短期投资 亏损结转

我国的公司并购税制对规范我国公司的合并、分立、资产转让、资产置换等并购活动,发挥了积极的作用,同时增加了国家财政收入。但是,与国际上比较成熟的市场经济国家的公司并购税制相比,我国公司并购税制尚存在许多不完善之处。本文试对如何构建我国完善的公司并购税制作出探讨?

China’s M & A tax system has played a positive role in regulating mergers and acquisitions, mergers and acquisitions, transfer of assets and asset replacement among Chinese companies, and at the same time has increased state revenue. However, compared with the M & A tax system in the more mature market economy countries, there are still many imperfections in China’s M & A tax system. This article tries to make a discussion on how to construct our country’s perfect corporate tax system.