企业并购中的税收规范按照一般的税收规则，只要资产所有权转移，并且取得了确定的交换价值，就应确认有关资产的转让所得或损失，按规定征收企业所得税。但在企业改组活动中，对企业的投资者（股东）而言，只不过是以不同的形式继续着他们的投资，如果对其投资形式的简单变化 Tax Rules in Merger and Acquisition According to the general rules of taxation, as long as ownership of assets is transferred and a definite exchange value has been obtained, the income or loss of the transfer of the relevant assets shall be confirmed and the enterprise income tax shall be levied according to the regulations. However, in the reorganization of enterprises, the investors (shareholders) of enterprises merely continue their investments in different forms. If the simple changes of their investment forms