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    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/32111

    Title: 外資企業進入中國併購租稅規範之研究
    Other Titles: The research of tax norms for foreign enterprise' mergers and acquisitions in China
    Authors: 黃郁芳;Huang, Yu-fung
    Contributors: 淡江大學國際貿易學系國際企業學碩士班
    林江峰;Lin, Chiang-fang
    Keywords: 租稅規劃;併購;外資企業;tax planning;Mergers and Acquisitions;Foreign Enterprise
    Date: 2009
    Issue Date: 2010-01-11 01:42:40 (UTC+8)
    Abstract: 跨國併購成為國際直接投資最重要的方式,於2006年中國成為亞洲中最大吸引外國直接投資的國家,達694.68億美元,因此中國也逐漸成為未來吸引外資進入併購的目標國;在2006年外資企業併購中國境內企業,達53件,並於2007年外資併購占全國設立外商投資企業總數和實際使用外資金額的比重分別為3.34%和2.78%,雖然其比例不大,但中國已逐漸對外開放後,其外資併購中國境內企業比例也將逐年上年。


    Transnational M & A has become most important ways that one of the FDI in 2006, China became the largest in Asia to attract FDI , amounting to 69.468 billion U.S. dollars, so China is becoming to attract foreign capital into the acquisition of the target country; in 2006 foreign M & A business in China, amounting to 53, and in 2007 the establishment of foreign M & A accounting for the total number of foreign enterprises and the actual use of foreign capital share of 3.34% and 2.78% respectively, although the proportion of small, but China is gradually opening to the outside world, its foreign enterprises in China the proportion of mergers and acquisitions will also be a year every year.
    The purpose of this study as a result of China''s foreign M & A rules and regulations involved in complicated, and continued reform of the laws and regulations, the aggregate for the acquisition of foreign enterprises to enter China''s laws and regulations, and M & A norms arising from the combination of the tax as a study. On the other hand, Transnational M & A have a huge amount of tax , which may lead to M & A to become one of the success factors, it should be carried out ex ante investment / M & A and international tax planning structure.
    In this paper, explore the foreign enterprises to enter China in the M &A, as the countries of the different norms of tax can be obtained via a third place under the offshore companies, such as duty-free paradise, with China or the bilateral tax agreements with the China''s signing of CEPA, Hong Kong can enjoy various tax concessions; or set up subsidiaries in China, and Taiwan enterprises to analyze for example, found outside the company through a third place or establishment in China subsidiaries, without a certain tax advantages, still according to the analysis of foreign enterprises for tax planning.
    Appears in Collections:[國際企業學系暨研究所] 學位論文

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