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Mergers and acquisitions on tax issues

Author: LinYao
Tutor: YuShuLian
School: University of Foreign Trade and Economic
Course: Accounting
Keywords: Mergers and Acquisitions Tax savings income M \u0026 A tax system
CLC: F812.42
Type: Master's thesis
Year: 2006
Downloads: 930
Quote: 4
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Abstract


In recent years, global economic integration continues to deepen, the international increasing competition as well as advances in technology continue to accelerate the overall trend is unstoppable. Important symbol of the economic landscape evolution trend is mergers and acquisitions sweeping the global wave of its scale, the fierceness of heavy shocks with the existing world economic order, but also to subvert the existing world economic system. Tax issues can not be ignored in the mergers and acquisitions, and it plays an important role in M ??\u0026 A activity, merger and acquisition activity will produce an important impact. Tax effects, especially taxes less important considerations in mergers and acquisitions. After nearly a century of development, the United States and the United Kingdom are to form a more perfect mergers and acquisitions on the tax system, regulating and promoting the health of the mergers and acquisitions market is booming. The tax system is an important legal environment, the M \u0026 A market development is an integral part of the smooth operation of the M \u0026 A market external conditions. Although the short-term history of mergers and acquisitions in China, but the rapid development of M \u0026 A activity. However, due to the late start of mergers and acquisitions, short development time of the M \u0026 A market, mergers and acquisitions in the tax specification is still not perfect. Many aspects of the purpose of our current tax system hampered the healthy development of the M \u0026 A market. So, learn from foreign advanced experience in mergers and acquisitions tax, the perfect mergers and acquisitions in China's tax system has a very important significance. This paper first defined the concept of corporate mergers and acquisitions, and analysis of the tax issues involved in different types of mergers and acquisitions, and mergers and acquisitions to move because of tax factors and tax effect of mergers and acquisitions. Then analyzed and highlights four aspects of mergers and acquisitions, tax sources of interest provisions of the United States, Britain and China M \u0026 A tax system. Followed by a review of corporate mergers and acquisitions history and development, and analysis of corporate mergers and acquisitions to move because of the tax factors, will be scattered in various file notice of the mergers and acquisitions tax provisions summarized. The final analysis of the impact of the tax for the M \u0026 M \u0026 A tax should follow the principle of comment unscientific at our current M \u0026 A tax policy, and Perfecting China's M \u0026 A tax system for its recommendations. This paper argues that China has initially established a merger and reorganization of the tax system, but our current tax system, there are many defects existing tax laws are detrimental to the play the role of macro-control behavior of corporate mergers and acquisitions. Based on the above understanding, the proposed merger and reorganization of our tax system, the following recommendations for improvement: to establish and improve the capital gains tax system; Social Security tax; timely Enterprise Income Tax; sound relevant rules for the operation of tax-free mergers and acquisitions; perfect anti-avoidance provisions; establish a sound M \u0026 A tax accounting treatment system and the tax system.

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CLC: > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Tax
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