| 完善我国企业并购的税收监管分析 |
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| 引用本文： | 张妍,宋加升.完善我国企业并购的税收监管分析[J].科技与管理,2009,11(4):115-117. |
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| 作者姓名： | 张妍 宋加升 |
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| 作者单位： | 哈尔滨理工大学,经济学院,黑龙江,哈尔滨,150040 |
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| 摘 要： | 针对企业并购的税收监管问题进行了研究.论文分析了我国企业并购税收监管的现状,在借鉴西方企业并购监管经验的基础上,探讨了我国实现并购税收监管的思路和建议.研究对于促进并购业务的长远发展具有现实意义.
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| 关 键 词： | 并购 税收监管 监管模式 |
Improvement of the tax supervision in the enterprise merger and acquisition |
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| ZHANG Yan,SONG Jia-sheng.Improvement of the tax supervision in the enterprise merger and acquisition[J].Science-Technology and Management,2009,11(4):115-117. |
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| Authors: | ZHANG Yan SONG Jia-sheng |
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| Institution: | School of Economics;Harbin University of Science and Technology;Harbin 150040;China |
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| Abstract: | We investigate the improvement of tax supervision in the enterprise merger and acquisition(M&A) in China,analyse the characteristics of tax supervision in the enterprise M&A in using the experiences of the tax supervision in America for reference.Finally,we discuss the route and give the suggestions of improvement tax supervision.The study has important significance in the healthy and sustainable development of M&A in China. |
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| Keywords: | merger and acquisition tax supervision supervision framework |
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