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Regulation of Tax Law in Company Merger and Acquisition

Author: XuJing
Tutor: BianXiangPing
School: Wuhan University
Course: Economic Law
Keywords: M \u0026 A Tax Law Substantive principles of taxation The principle of tax neutrality
CLC: D922.22
Type: Master's thesis
Year: 2005
Downloads: 423
Quote: 7
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Abstract

The tax is one of the important cost of company mergers and acquisitions, important planning object can not be ignored in the decision-making and implementation of the M \u0026. Tax as an instrument of national regulation of the economy, any form of taxation and the change will have an impact on company mergers and acquisitions. The tax effect tax incentives are important considerations in mergers and acquisitions. Because of short time, the M \u0026 A tax regulations, policy research and the development of realistic development lagged far behind the M \u0026 A market development. Departure from my company M \u0026 A Tax Legislation defects explore the Tax Legislation technology and recommended a complete set of company mergers and acquisitions tax legislation. Law papers I neither from the point of view of accounting, management science to encourage mergers and acquisitions reasonable tax avoidance to hope that the government can collect more taxes, but stood neutral point of view, not from the point of view of public finance, to observe the problem from the perspective of macro-control, analyze and solve problems. The innovation of this paper is that the tax legislation to the real principles of taxation of company mergers and acquisitions, securities transaction tax, tax relief, to make up for losses is the focus of the problem. This paper attempts to start from mergers and acquisitions taxation ought Really, learn from international experience, perfect for company mergers and acquisitions tax legislation. This paper is divided into four chapters: The first chapter discusses the company M \u0026 A and tax relations. First M \u0026 explained the basic concepts and classification; pointed out that the reasons for merger assessment and analysis of the nature of company mergers and acquisitions; followed by analysis of the M \u0026 A tax incentives, and pointed out that the tax certain role in promoting the company's mergers and acquisitions; Finally tax on companies M \u0026 A mode and the impact of the payment. The second chapter briefly introduces the American company M \u0026 A tax law system and the British company mergers and acquisitions tax law legal system. First explain taxable mergers and acquisitions in the U.S. tax code and tax-free mergers and acquisitions; then do a brief overview of the Tax Group UK tax, and introduced the provisions on the taxation of the target company and the acquiring company, the summary of the two company acquisitions tax the legal system of our country can learn from them. The third chapter describes the different M \u0026 A mode of mergers and acquisitions of companies, to make up for the different types of taxes, tax breaks and losses of the shareholders of the target company and the target company taxation provisions compare equity acquisition, asset acquisition and merger of the severity of the tax burden, and company mergers and acquisitions The essence of the applicable principles of taxation. Chapter of the current situation from our company mergers and acquisitions tax legislation, briefly describes the attitude of China's tax legislation on company mergers and acquisitions; then pointed out that my company mergers and acquisitions the lack of tax legislation, the irrationality of the pattern of our tax system distorts the behavior of company mergers and acquisitions, it is easy induced tax benefits of the abuse and waste of economic resources; final

Regulation of Tax Law in Company Merger and Acquisition

Abstract

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