近十年来,随着中国经济迅猛发展和全球化参与程度不断提高,中国企业在海外市场的并购行为呈快速增长态势。统计显示,2011年中国企业的海外并购交易数量达到创纪录的207宗,同比增长10%,交易总金额达到429亿美元,同比增长12%。然而,与此不相适应的是,境外并购的税收管理和政策服务却明显滞后。我们应借鉴发达国家的经验,进一步完善我国企业境外并购的税收政策。(一)我国现有境外并购税收制度 Over the past decade, with the rapid economic development in China and the increasing participation in globalization, the mergers and acquisitions of Chinese enterprises in overseas markets showed a rapid growth trend. Statistics show that in 2011 China’s overseas M & A transactions reached a record number of 207, an increase of 10%, the total amount of 42.9 billion U.S. dollars, an increase of 12%. However, it is incompatible with this that the tax administration and policy services for overseas mergers and acquisitions have obviously lagged behind. We should learn from the experience of developed countries and further improve the taxation policies for the overseas M & A of Chinese enterprises. (A) China’s existing tax system of overseas mergers and acquisitions