我国企业境外上市的税收策略  

Tax Strategies in the Overseas IPO for the Chinese Enterprises

作　　者：钟腾飞[1] 解宏[1] 

机构地区：[1]华东理工大学商学院

出　　处：《税务研究》2014年第2期83-87,共5页

摘　　要：首次公开发行股票(IPO)一直颇受资本市场关注,而企业境外上市由于涉及不同国家,操作过程更加复杂。虽然企业境外上市的相关研究很多,但是有关企业境外上市税收策略的研究却很少。事实上,企业境外上市过程中不论是跨境重组还是境外减持都涉及税收问题,其重要性不容忽视。本文从企业境外上市的流程角度,在梳理我国并购重组税收政策的基础上分析企业境外上市的税收策略。IPO （Initial Public Offering） has always been a hot topic on the capital market. Overseas IPO involved in different countries is more complex. Although there are many related studies about overseas IPO, few focus on its tax strategies. In fact, whether cross-border restructuring or reducing overseas shares, the process of overseas listing is closely concerned with tax issues. Its importance can never be overlooked. From the perspective of overseas listing process, this paper analyzes the tax strategies in overseas IPO for Chinese enterprises based on China＇s tax policies on M＆A.

关 键 词：境外上市 并购重组 税收策略 

分 类 号：F279.2[经济管理—企业管理] F831.51[经济管理—国民经济] F812.42