【摘要】：中國(guó)加入WTO已有15年的時(shí)間,在此期間,經(jīng)濟(jì)全球化不斷加深,中國(guó)經(jīng)濟(jì)迅速發(fā)展,發(fā)展模式也從單純的“引進(jìn)來”逐步轉(zhuǎn)變?yōu)槌墒斓摹白叱鋈ァ薄：暧^環(huán)境的驅(qū)動(dòng)、內(nèi)在需求增長(zhǎng)以及“一帶一路”戰(zhàn)略的實(shí)施,都為國(guó)內(nèi)外經(jīng)濟(jì)聯(lián)動(dòng)帶來了積極的推動(dòng)作用。近年來,中國(guó)企業(yè)在境外并購(gòu)增長(zhǎng)迅速,企業(yè)境外并購(gòu)受多方面因素的影響,稅收雖然不是企業(yè)境外并購(gòu)的主要原因,但是稅收成本卻是交易主體必須考慮的問題,所以,如何最大可能的利用現(xiàn)有的稅收優(yōu)惠政策降低企業(yè)境外并購(gòu)的成本以及帶來更多的稅后利潤(rùn)必將成為企業(yè)實(shí)施并購(gòu)行為所要考慮的重要一環(huán)。稅收政策作為國(guó)家宏觀調(diào)控的重要手段,能夠合理的引導(dǎo)資源優(yōu)化配置�；诙愂照哂绕涫瞧渲信c并購(gòu)最為密切的企業(yè)所得稅對(duì)企業(yè)境外并購(gòu)的重要性,以及中國(guó)企業(yè)在境外并購(gòu)面臨多方面挑戰(zhàn)的情況,進(jìn)一步完善企業(yè)所得稅制度,不僅可以更好的實(shí)現(xiàn)稅收籌集財(cái)政收入這一職能,更是促進(jìn)新經(jīng)濟(jì)發(fā)展時(shí)期我國(guó)企業(yè)順利“走出去”的重要手段。本文主要采取“理論+模型”的研究方法,闡述了企業(yè)境外并購(gòu)過程中以及并購(gòu)后我國(guó)企業(yè)所得稅的相關(guān)規(guī)定,在借鑒國(guó)外相關(guān)研究的基礎(chǔ)上,通過模型推導(dǎo)論證企業(yè)所得稅對(duì)境外并購(gòu)的數(shù)量以及金額的影響,進(jìn)一步通過公式討論免稅法、扣除法以及抵免法對(duì)企業(yè)投資的稅收激勵(lì)作用。最后,結(jié)合相關(guān)理論與當(dāng)前現(xiàn)狀,提出完善我國(guó)企業(yè)所得稅制度、提高稅收征管服務(wù)水平、加強(qiáng)國(guó)際間稅務(wù)合作等建議,為我國(guó)企業(yè)境外并購(gòu)保駕護(hù)航,為我國(guó)“走出去”的企業(yè)提供稅收政策支持。
[Abstract]:It has been 15 years since China joined the WTO. During this period, the economic globalization is deepening, the Chinese economy is developing rapidly, and the development mode has been gradually changed from a simple "introduction" to a mature "going out". The driving force of macro environment, the growth of internal demand and the implementation of "Belt and Road" strategy have brought positive impetus to the domestic and foreign economic linkage. In recent years, Chinese enterprises have been increasing rapidly in overseas mergers and acquisitions, and overseas mergers and acquisitions of enterprises have been affected by many factors. Although tax is not the main reason for overseas mergers and acquisitions, but the tax cost is a problem that must be considered by the main parties of transactions, so, How to make the most of the existing preferential tax policies to reduce the cost of overseas mergers and acquisitions and bring more after-tax profits will become an important part of the implementation of mergers and acquisitions. As an important means of national macro-control, tax policy can reasonably guide the optimal allocation of resources. In view of the importance of tax policies, especially the enterprise income tax, which is most closely related to mergers and acquisitions, to overseas mergers and acquisitions, as well as the fact that Chinese enterprises are facing many challenges in overseas mergers and acquisitions, the enterprise income tax system has been further improved. It is not only better to realize the function of tax revenue raising, but also an important means to promote Chinese enterprises to "go out" smoothly in the period of new economic development. This article mainly adopts the "theoretical model" research method, elaborated the enterprise overseas merger and acquisition process as well as after the merger and acquisition our country enterprise income tax related stipulation, in the reference foreign correlation research foundation, The influence of enterprise income tax on the amount and amount of overseas M & A is discussed through the model derivation, and the tax incentive effect of tax exemption method, deduction method and credit law on enterprise investment is discussed through formula. Finally, according to the relevant theories and current situation, the paper puts forward some suggestions, such as perfecting our country's enterprise income tax system, improving the level of tax collection and management service, strengthening international tax cooperation, and so on, in order to protect our country's enterprises from overseas mergers and acquisitions. To provide tax policy support for our country's "going out" enterprises.
【學(xué)位授予單位】：廣東外語外貿(mào)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F812.42;F271

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