公司并购税制的理论与实践  

The Practice of World's M&A Tax System and the Optimization of China's M&A Tax System

作　　者：计金标 王春成[2] 

机构地区：[1]北京第二外国语学院 [2]中央财经大学

出　　处：《税务研究》2011年第5期36-39,共4页

基　　金：国家社会科学基金项目--"促进我国环境保护的税制改革研究(项目号10BJY096)"支持

摘　　要：公司并购市场的蓬勃发展,促使对这一领域法制规范的研究成为当前的理论热点。作为调整并购市场法律体系的重要组成部分,税收政策在并购激励和并购能力、并购融资和支付、并购资源整合与绩效等方面都具有深刻影响。本文以法经济学的交易费用及产权分析为理论工具,在借鉴世界公司并购税制,尤其是美、欧公司并购税制成功经验的基础上,审视我国公司并购税制的有效性,并对其完善和改进提出政策建议。With the prosperity of M＆A market, research on the law and institution of enterprise M＆A becomes a hot topic. M＆A incentive and capacity, M＆A financing and payment and M＆A resources integration and performance are influenced by tax policy as an important component of the M＆A law system. This paper introduces the theory of law and economics and its analysis pattern of transaction cost and property right and the tax systems for American and European enterprise M＆A. On this basis, the paper evaluates the effectiveness of China＇s M＆A tax system and gives some suggestions on its improvement.

关 键 词：公司并购税制 法经济学 

分 类 号：F812.42[经济管理—财政学]