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dc.contributor.advisor黄炳艺
dc.contributor.author许广安
dc.date.accessioned2016-01-13T03:13:32Z
dc.date.available2016-01-13T03:13:32Z
dc.date.issued2013-06-28 16:41:18.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/76390
dc.description.abstract08年金融危机后,全球又掀起新一轮的并购重组浪潮;在中国,企业并购重组也出现了一些新情况。随着08年企业所得税法的修订,以及陆续出台的企业并购重组相关规定,国内企业并购的政策环境出现了很大变化,对并购交易产生了重要影响。在理论研究上,对于新并购所得税政策的系统研究并不多见,实务界对目前并购所得政策的具体应用也存在众多争议;理论研究滞后于实务需要、政策制定滞后于实践发展的现状,在一定程度上阻碍了我国企业并购的发展。因此,对并购中的所得税开展相关研究,具有重要的理论和实践意义。本文将试图推进企业并购所得税这一领域的研究,系统的提出完善我国企业并购所得税政策的建议,以促进我国企业并购所得税政策的完整...
dc.description.abstractAfter the financial crisis in 2008,a new wave of M&A arose throughout the world. And there was also a particularly emergence of new phenomena in connection with Chinese M&A. With the new law on corporate income tax and a series of relevant laws, statutes and regulations about corporate M&A issued, notable regulatory changes had a significant impact on domestic M&A deals. But the application of ne...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=36206&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=38505
dc.subject公司并购
dc.subject所得税
dc.subject免税
dc.subjectCorporate Mergers & Acquisitions
dc.subjectIncome Tax
dc.subjectTax-free
dc.title我国企业并购所得税税收政策的研究
dc.title.alternativeResearch on the Income Tax Policy of Corporate Mergers & Acquisitions in China
dc.typethesis
dc.date.replied2013-04-20
dc.description.note学位:会计硕士
dc.description.note院系专业:管理学院会计系_会计硕士(MPACC)
dc.description.note学号:X2009157113


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