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此次55号公告的出台,从政策层面确认了企业重组过程中未抵扣进项税转移做法的合理性在中国产业升级和国际化的进程中,企业通过兼并重组不断发展并实现市场资源配置的优化,是符合经济规律的选择。在企业兼并重组的过程中,法规环境,特别是税法将在很大程度上影响重组并购的进行。我们希望通过一个系列的讨论,从境内外并购重组的法律和税收角度与企业共同探讨重组并购中的相关问题。
The announcement of the 55th announcement confirmed from the policy level the reasonableness of the non-deductible input tax transfer in the process of corporate restructuring. In the course of industrial upgrading and internationalization in China, enterprises are continuously developing and realizing the allocation of market resources through mergers and acquisitions Optimization is in line with the economic law of choice. In the process of corporate mergers and acquisitions, the regulatory environment, especially tax law will largely affect the restructure of mergers and acquisitions. We hope that through a series of discussions, we will discuss issues related to restructuring and mergers and acquisitions jointly with enterprises from the perspective of domestic and foreign M & A and tax laws.