中国并购交易的涉税问题研究－安永集团

在中国经济近年来的持续发展中，外资的注入起着不可替代的作用。同时中国政府也开始鼓励国内企业开拓海外市场，从近年来的一系列并购中可见一斑，如联想对IBM的PC业务，中海油对优尼科。其中涉及的税收问题纷繁复杂，本报告从历史角度对此做出了清晰解读。

ERNST&YOUNG---wherever you go and whatever you read, there is a certain conclusion - China is a global economic powerhouse. Fixed asset investment in China reached US$ 846 billion in 2004, an increase of just over 25%. Exports rose to above half a trillion US dollars - US$ 593 billion - with imports growing to US$ 561 billion, creating a surplus trade balance of US$ 32 billion, and foreign exchange reserves of US$ 711 billion as of June 2005.

Main contents:

·Introduction

·Taxation in China

·The Transaction Lifecycle

·Conclusions

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