企業(yè)并購中的稅收問題研究.pdf

1、北方交通大學碩士學位論文企業(yè)并購中的稅收問題研究姓名：陳志杰申請學位級別：碩士專業(yè)：會計學指導教師：韓蘭茹2000.3.1ABSTRACTAbstractnlisarticlefocusesonthetaxquestionarisingduringenterprisemergerandacquisitionsInwestcountries，thetaxplayallimportantroleduringenterprisemergera

2、ndacquisitions，andalsoakeyfactortocutdowntaxduringenterprisemergerandacquisitionsBecauseoftheshortdevelopingperiodofdomesticenterprisemergerandacquisitionsmarket，theenterprisemergerandacquisitionspolicyandstatusgreatlydr

3、opbehindthesociety’SdevelopmentTheenterprisemergerandacquisitionsmarketiSunderdevelopmentbecauseoftheundevelopedeconomicenvironmentThenitisanurgentissuetoadjustthecapitalmarkettoimproveenterprisemergerandacquisitionsenvi

4、ronmentTaxationsystemistheprimelawenvironmenttodeveloptheenterprisemergerandacquisitionsmarket，thenecessaryoutsideconditiontoSuccessfullyoperatetheenterprisemergerandacquisitionsmarketandstillnowhampertheenterprisemerger

5、andacquisitionsmarket’SdevelopmentThisarticleUSeSexperienceofothercountriesasreferenceanddiscussesthetaxan011system’Sreforminordertoinspirethenewthoughtsofimprovingenterprisemergerandacquisitionsbystudyingthefunctionofta

6、xlevel，theeconomicefficiencyoftax，andthetaxeffecttoenterprisemergerandacquisitionsChapterl：ThepandectintroducesthebackgroundandthestudyingtaskandthentheoutlineofthewholearticleChapter2：Thischapterchieflystatesenterprisem

7、ergerandacquisitions，includingitsconcept，typeandthefinancingstyle，thenanalyseitsintemalcauseandexternalcauseChapter3：Theothercountries’enterprisemergerandacquisitionstaxationsituationThischapteranalysesthepreferentialtax

8、ation’Soriginandtheutilizingoftaxationsynergeticeffect，usestheAmerican，BritishexperienceasreferenceChapter4：Theanalysisofdomesticenterprisemergerandacquisitions，andpresentsituationoftherevenuesystemThechapterintroducesth