| 股票全流通环境下企业并购所得税的处理 |
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| 引用本文： | 何建国,龚巧云.股票全流通环境下企业并购所得税的处理[J].重庆工学院学报,2006,20(4):99-102. |
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| 作者姓名： | 何建国 龚巧云 |
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| 作者单位： | 重庆工学院,会计学院,重庆400050 |
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| 摘 要： | 解决股权分置问题后,股票就会随之全流通,大规模并购所依托的资本市场的流动性条件得以具备,上市公司将以多样化的支付手段进行并购重组.就股票全流通环境下企业并购过程中涉及的所得税的处理作了一些探讨.
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| 关 键 词： | 企业并购 股票全流通 所得税 |
| 文章编号： | 1671-0924（2006）04-0099-04 |
| 收稿时间： | 2006-01-13 |
| 修稿时间： | 2006-01-13 |
Treatment of the Income Tax Concerning the M&A under the Circumstance of Complete Circulation of Stocks |
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| HE Jian-guo, GONG Qiao-yun.Treatment of the Income Tax Concerning the M&A under the Circumstance of Complete Circulation of Stocks[J].Journal of Chongqing Institute of Technology,2006,20(4):99-102. |
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| Authors: | HE Jian-guo GONG Qiao-yun |
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| Affiliation: | School of Accounting, Chongqing Institute of Technology, Chongqing 400050, China |
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| Abstract: | After equity division is settled,stocks will consequently circulate fully and the conditions for massive M&A are matured.And then listed companies will be able to make M&A by taking a variety of measures of payment.This paper does some research on the disposition of the income tax concerning the M&A on the condition of complete circulation of stock in China's market. |
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| Keywords: | M&A of enterprise full circulation of stock income tax |
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