Regulation Of Tax Law In Company Merger And Acquisition

The tax revenue is one of the important cost which the company merges, it is important planning targets not ignored either in decision and implementation of merging. At the same time, the tax revenue adjusts and controls the economic tool as the country, the tax revenues and his changes of any kind will exert an influence on the company. Because company of our country merge and acquisition market is relatively short, merge and acquisition tax laws and regulation, research and formulation of policy lag behind realistic development greatly. This text is from of our country company defect that tax revenue legislate set out, probe into tax revenue legislative technology and the suggestion that the tax revenue legislates to put forward-As the law science thesis, my evading payment of duty rationally in not already encouraging the company to merge in terms of accounting and management, and do not hope for the national administrator to impose it to more taxes in terms of finance either. It stand angle in neutrality, observe the problem, analyze the problem and solve the problem from the visual angle of adjustments and controls. Innovation of this text is to probe into with essence taxation principle.What this text attempted to merge and levy a tax from the company should be right with starting with really and rightly, use international experience for reference, legislate to carry on the tax revenue that the company merges perfectly. This text is divided into four chapters:Chapter one discuss the company merges the relation with tax revenue, explain basic conception and classification of company merger and acquisition at first; Secondly, through pointing out the reason why a government levies company merge and acquisition a tax; Then analyze that tax revenue produce company merger and acquisition, point out that the tax revenue certain facilitate to the company merger and acquisition; Finally introduce the impact on type and means of payment which the company merges of the tax revenue.Chapter two brief to introduce American company merger and acquisition taxrevenue legal system and Britain company merge and acquisition the legal system of the tax law. The ones that explain in U.S.A.'s tax law, in conformity with tax merging and duty-free merger at first; make brief summary to tax law group , Britain of tax law then, and then introduce to the targeted company and merge the regulation that the company levied a tax, summarize this country company merge tax revenue legal system to our country's and reference's office..Chapter three introduce in different company merging mode merge company, targeted company , targeted company tax category that shareholder levy a tax, reduce or remit the taxes and losing different regulations remedied; comparative stock right purchase , assets purchase and burden of taxation weight and company that company amalgamate merge the suitable essence taxation principle.Chapter four merge from of our country company current situation that tax revenue legislate set out, at first brief to introduce of our country tax revenue legislate to attitude that Company merge; secondly, point out of our country company merge deficiency that tax revenue legislate , because of our country tax system pattern unreasonable to twist behavior that company merge, it is very apt to lead the waste of the abuse of tax allowance and economic resource; use international experience for reference finally, is it perfect of our country company merge the suggestion that the tax revenue legislates to put forward.