公司并购重组的所得税政策研究税务专业论文.docxVIP

山东大学硕士学位论文5．2美国免税并购类型 山东大学硕士学位论文 5．2美国免税并购类型 30 5．2．1 A型重组 30 5．2．2 B型重组 ．33 5．2．3 C型重组 ．34 5．2．4收购性D型重组 ．35 5．3美国并购重组所得税经验对我国的启示 35 第6章政策缺陷与完善建议 37 6．1目前的并购重组所得税政策存在的不足之处 ．．37 6．2完善我国并购重组所得税政策的建议 ．．39 6．3结论与展望 42 参考文献 ．．44 致谢 47 万方数据 山东大学硕士学位论文 山东大学硕士学位论文 CONTENTS Abstract(Chinese) ．I Abstract(English) ．III Chapter 1 Introduction l 1．1 How to Raise the Question ．．1 1．2 Meaning ofthe Research ．．2 1．3 SnlJcture ofthe Paper ．3 1．4 Research Route and Innovation ．3 Chapter 2 Literature Review 5 2．1 Foreign Literature ．5 2．2 Domestic Related Literature 7 2．3 The Literature Review 9 Chapter 3 Introduction of Tax Policy on MA in China O．．．．．O’1 0 3．1 The Revolution ofMA Tax Policy 10 3．2 Introduction ofCurrent Income Tax Policy on MA in China ．13 3．2．1 General Tax Treatment ．．1 3 3．2．2 Special Tax Treatment 13 3．2．3 Cases of Special Tax Treatment 16 Chapter 4 Analysis ofMA Trading for No．59 File ．．20 4．1 The Characteristics ofMA Market in China 20 4．1．1 nle Scale Characteristics ofMA Market in China ．20 4．1．2 The Regional Characteristics ofMA in China ．．21 4．1．3 The Industry Characteristics ofMA in China 22 4．2 Influence ofPay Equity Ratio on MA Income Tax Preferential 23 4．3 Influence of Acquisition of Equity(assets)Ratio on MA Income Tax Preferential 2 ． ． ．． ． ． ． ． ． ．． ．． ． ． ．． ．． ． ．． ． ． ． ． ：16 Chapter 5 Exploration ofForeign Income Tax System on MA ． ．． ． ． ．． ． ．．．29 5．1 The Three Principles of Tax Exemption Policy on MA in America 29 1；．2 Duty—free MA Types in America ．．30 5．2．1 Type A Reorganization ．．30 1；．2．2 Type B Reorganization ．．33 5．2．3 Type C Reorganization． ．． ．． ．． ． ．． ． ． ．． ．． ． ． ．． ． ． ． 34 万方数据 山东大学硕士学位论文5．2．4 山东大学硕士学位论文 5．2．4 Type D Reorganization ．．35 5．3 Enlightenment to China ofExperience on MA in America． ． ． ． ． ．．35 Chapter 6 Policy Defects and Improvement Suggestions． ．．． ．． ．． ．．． ．． ．． ．．．．．37 6．1The Existing Deficiency ofCurrent Policy on MA ．．37 6．2 The Suggestions ofPerfecting IIlcome Tax Policy on MA．． ． ． ．． ．．