完善我国企业并购的税收监管分析  

Improvement of the tax supervision in the enterprise merger and acquisition

作　　者：张妍[1] 宋加升[1] 

机构地区：[1]哈尔滨理工大学经济学院,黑龙江哈尔滨150040

出　　处：《科技与管理》2009年第4期115-117,共3页Science-Technology and Management

摘　　要：针对企业并购的税收监管问题进行了研究。论文分析了我国企业并购税收监管的现状,在借鉴西方企业并购监管经验的基础上,探讨了我国实现并购税收监管的思路和建议。研究对于促进并购业务的长远发展具有现实意义。We investigate the improvement of tax supervision in the enterprise merger and acquisition （M＆A） in China,analyse the characteristics of tax supervision in the enterprise M＆A in using the experiences of the tax supervision in America for reference. Finally,we discuss the route and give the suggestions of improvement tax supervision. The study has important significance in the healthy and sustainable development of M＆A in China.

关 键 词：并购 税收监管 监管模式 

分 类 号：F273[经济管理—企业管理]