Taxation Of Corporate M & A Legal Issues

The company merger and acquisition is realizes the storage quantity property optimization to dispose one of most effective ways, our country industry scale and the concentration degree and the developed country compare also have the very big disparity, to realize economical success reforming, therefore the large-scale company merger and acquisition becomes inevitably. The company merger and acquisition tax revenue legal regime is the indispensable external condition which the company merger and acquisition carries on smoothly, our country present stage company merger and acquisition tax revenue system presents"by the policy government primarily, legal government for auxiliary"the weak system government pattern, lacks the systematic characteristic and foresightedness, has restricted the company merger and acquisition market development in many aspects.First, the author introduced with the company merger and acquisition related basic theory, and has been clear about the company merger and acquisition and the tax revenue relations, then has selected American and Germany's company merger and acquisition tax revenue legal regime carries on the inspection, and mainly has discussed the American tax-free merger and acquisition type and the establishment important document as well as Germany"the safe port rule"profits from the significance regarding our country.Next, the author has carried on the earnest careful inspection emphatically to Our country Present Company merger and acquisition tax revenue legal regime's extant legal norm, and launches from the tax-free merger and acquisition and the dutiable merger and acquisition two aspects, particularly the concrete categories of taxes which involves regarding Our country Corporation merger and acquisition's in dutiable merger and acquisition have carried on earnest combing, including the income tax, the increment duty, the business tax, the deed tax and the stamp duty, has covered all categories of taxes which and its present effective stipulation basically in the company merger and acquisition involves. Through summarized our country Present Company merger and acquisition tax system's six spots to the present situation inspection to be insufficient.Finally, the author proposed regarding Our country Corporation merger and acquisition tax revenue legal regime's construction and the consummation suggestion, consummates from the overall system construction's basic mentality and the concrete system suggested in two levels launches, can as consummate our country's company merger and acquisition tax revenue legal regime completely one's pygmy effort take the time.