The Research About Enterprise Merger Preferential Tax Policy

Enterprise merger and acquisition (m&a) is the product when the marketeconomy developing to a deep level, our enterprise merger and acquisition in countryalso become more and more activity with the development of economy.Enterprisemerger is not only beneficial to the enterprise integration, can also drive the optimalallocation of resources, can fully improve efficiency of resource utilization, also canenhance the international competitiveness of enterprises and promote the economicdevelopment of China. And the enterprise merger process consequential an importantlink is preferential tax law, it is not only one of the cause which causes enterprisemerger, but also an important external condtion of enterprise mergers. But China’scurrent preferential tax law system already can not adapt to the development of theenterprise merger and acquisition activity, there are a lot of defects and shortcomings,they must be improved. This paper summarizes the enterprise merger should be givenpreferential tax theoretical basis, from the developed countries and regions advancedm&a preferential system, comparison with current enterprise mergers and acquisitionsin the defects of the system of the preferential tax laws, and combined with the newrevision of the PRC enterprise income tax law from six aspects and puts forwardperfect our country business enterprise merger preferential tax law the legislativeproposals, mainly from clear legislation value orientation, improve the legal standardrates, establish a complementary coexist preferential tax mode, establish the taxavoidance terms perspective analysis.