【作者】 肖卓；

【导师】 陈少英；

【作者基本信息】 华东政法学院 ， 经济法学， 2007， 硕士

【摘要】 并购发源于西方国家,是市场经济中企业存量资产调整和优化组合的重要形式,它不仅可以优化资源配置,形成规模经济,降低运营成本,调整和优化产业结构,而且也是企业应对日益激烈的全球化竞争的有效手段。近年来,随着我国改革的深入和经济的发展,我国公司并购日益增多,形式也呈多样复杂化,在我国的经济发展中发挥着越来越重要的作用。并购是对存量资产进行优化整合,必然涉及到资产的流动,所以并购同税收之间的联系非常紧密。总体而言,我国并购税法制度主要是针对具体问题的出现而不断修改补充而形成,缺乏整体考虑,在公司并购越来越复杂活跃的今天,显得稳定性有余而灵活性不足,同时其简单僵硬的模式很难适合和满足当今商业经营环境剧烈的变化和企业资本运作及资源优化的需求,需要尽快进行完善。本文的目的在于以并购税收优惠作为切入点,对于公司并购为什么给予税收优惠这一问题进行论证的基础上,剖析并购税法的相关问题,并结合其它国家和地区的立法经验对并购税法的完善提出切实可行的建议,以期通过一套严密成熟的并购税法体系,促进我国公司并购的发展,实现资本、技术、劳动力、原材料等资源的优化配置,支持我国企业和国民经济取得并保持较强的国际竞争力,最终提升国家的综合国力,以及实现税法宏观调控的职能。本文除引言与结论外,正文包括以下四个部分:第一章主要涉及公司并购中的基本税收问题,针对不同并购形式所对应的税收进行了介绍,并分析了并购同税收之间的关系;第二章论证了税收优惠的相关理论,通过对并购税制的价值分析,指出公司并购行为给予税收优惠不仅符合税收宏观调控基本职能之发挥,而且也遵循了课税的基本原则,即有实现收益方可课税等;第三章对我国并购税收优惠进行了实证分析,在肯定现有税制积极方面的同时,提出存在违反税收公平原则、立法宗旨不明确等问题;第四章在借鉴其它国家和地区立法经验的基础上,提出对我国并购税制的完善建议,包括提高立法层次、完善免税并购条件等方面。本文的创新性主要包括三个方面。首先在于把税收优惠相关价值分析应用于并购领域,对并购活动适用税收优惠的理论依据进行了较为深入的分析;其次对相关的税法原则在结合并购税制适用的基础上提出自己的看法;最后依据上述原则,从制度根源、立法价值取向并结合实际国情探求了对我国公司并购税制的完善方案。更多还原

【Abstract】 Originated from the western country and as one of the important forms of optimization and integration of the existing assets, merger and acquisition (hereinafter referred to as“M&A”) will optimize the resources allocation, form scale economy, lower the operation costs, adjust and optimize the industrial structure. Meanwhile it is also the efficient method employed by the enterprises to cope with the increasingly intense global competition. With the deepening reform and economic development in recent years of our country, M&A has become more frequent with various and complicated forms and is playing a more and more important role in the economic development in China.The relationship between M&A and taxation is very close in that the optimization and integration of the existing assets in M&A would lead to the flow of the assets. In general, the tax system in the field of M&A was formulated in the way of amendment or supplement from time to time with the specific problem in practice without overall consideration. Such system is stable enough but lack of flexibility and is difficult to fit and satisfy the severe changes in the business environment and the requirement for the enterprise capital operation and resources optimization. Therefore an improvement in M&A taxation system is much-needed.Based on the argument on the issue of why provide tax preference to M&A transaction and from the viewpoint of the tax preference, the purposes of this Article is to analyze relevant issues of M&A and provide feasible advices on the improvement of M&A tax law in consideration of the relevant legislative experience of other countries and regions with the expectations of promoting the development of M&A activities, realizing the optimization and integration of the capital, technology, human resources and the raw materials, and supporting the enterprises and economy of our country to obtain and maintain the international competitive ability through an exact and mature M&A tax system, and eventually to promote the comprehensive national strength and realize the macroscopic readjustment and control of taxation.This Article includes four parts except for the foreword and conclusion. Chapter I is mainly related to the fundamental tax issue in M&A which introduces the corresponding tax for different M&A model and analyzes the relationship between M&A and tax. Chapter II analyzed relevant theory of tax preference from the point of view of the value of M&A tax system, indicated that the provision of tax preference to M&A activities would not only be in compliance with the basic function of macroscopic readjustment and control of taxation, but also be in consistent with the fundamental principle of taxation, i.e. being taxable only for the realized profits. Chapter III conducted a practical analysis on M&A tax preference which advances the relevant problems such as the violation of the equal principle, the ambiguity of the tax aims, etc. while affirms the positive aspect of the present tax system. Chapter IV provided the improvement advices on the M&A tax system which including upgrade the legislative level, improvement the tax-exemption conditions and other aspects based on the relevant legislative experience of other countries and regions.The innovations of this Article embodied in three aspects. Firstly, it introduced relevant value analysis of tax preference into the field of M&A and conducted relatively deep analysis on the theory of tax preference application in M&A activities. Secondly the author provided her view on the tax principles based on the application of tax system. Finally, this Article probed the improvement plan of M&A tax system of our country in terms of the system originals, legislative value orientation and the specific national circumstances in accordance with the aforesaid principles.更多还原