Acquisitions Of The Income Tax Legal Study

In recent years of our country, corporate acquisitions has become more frequent with various and complicated forms and is playing a more and more important role in the economic development in China. With short history, corporate acquisitions activities are developing very fast in China, However, in view of the short developing period of domestic corporate acquisitions. Therefore, it is an urgent and meaningful task to use the advanced experience of corporate acquisitions'tax law from other developed countries as reference to perfect our current relevant tax law. This dissertation consists of four chapters, except for an introduction.Chapter one discusses the basic theory concerning the relationship between corporate acquisitions and tax law.Chapter two briefly introduces the U.S income tax law of corporate acquisitions and that of other developed countries and divides the corporate acquisitions into two ategories.Chapter three analyzes Chinese income tax regime of corporate acquisitions, introduces the different regulation on the corporate acquisition paid by different payment term.Chapter four advices on improving the income tax legal environment of corporate acquisitions by means of using the foreign relevant tax legislation asreference.