两岸企业并购的税收处理问题研究工商管理专业论文.docxVIP

II II Abstract The strategic adjustment of China’s state own assets is loading with tremendous opportunities for business. After the joint of TWO and decreasing industrial barrier, “Made-in-China” is increasing and globalization of economic environment all attracting capitals from all over the world. In the meantime, since April 2009, common understanding for the enterprises to invest in Taiwan’s market was achieved. There are some regulations from government announced right after which indicate the cross-strait investment come to a period for practice which is a new era. Under such favor trend for development, not just the business units in Taiwan increase the speed to invest in Mainland, but also start to enhance the way to Taiwan too. Taxation is a crucial part of the MA, if proper financial methods are adopted during the progress of MA, not just cost saving effect can be achieved, but also taxation revenues can increase the cash-flow of the target, means the value of the business unit. Same as the way, owing to the terms within taxation regulations, deferred-loss can help those who own major income profits acquired and leading an effect for total tax-cut. Owing to the taxation systems different between the cross-strait, if we can sort out the identical tax systems in between, especially identify the policy for taxation while carry MA projects, which can help definitely to promote the benefit and lower the risk to an extent for sure. This paper started by the conceptual introduction of MA and the principal of accounting process, also some taxation theory analysis from general to help understanding the trend of MA, after the discussion of MA tax-exempt, loss-takeover, goodwill and cross-boarder MA, it studied deeply the law and tax system related and also it compared the rules and definition of tax bureau, leading a way to point out the issues regarding tax policy, supported by cases experiences for the solutions. It also presented a case for the enterprise to car