企业并购近年在我国发展迅猛,其中免税并购作为一种重要的企业并购策略,我国相关的规定却由于本身存在的问题,给实践中带来了困惑。因此,本文拟通过对我国现行免税并购规定的梳理,揭示其内在的价值与逻辑,同时指出在法理上仍然存在的问题,进而提出相应的解决思路。 In recent years, mergers and acquisitions (M & A) have developed rapidly in our country. Tax-exempt M & A is an important M & A strategy. However, the relevant provisions of our country have confused the practice due to their own problems. Therefore, this article intends to reveal the intrinsic value and logic through combing the current tax-exempt M & A in our country, and at the same time it points out the problems that still exist in jurisprudence, and then put forward corresponding solutions.