内容摘要：

在公司并购动因的理论探讨中，“税收协同效应”一直是备受关注的因素，经济学家们对并购的税收协同效应进行了大量的探讨与辩论，形成了丰硕的理论成果。本文探讨了税制中形成并购税收协同效应的因素，以及经济学家们对这些因素的理论贡献。

关键词：公司并购　税收协同效应

abstract：tax synergy is always an important factor in corporate m ?& a incentives. economists have discussed tax synergy of corporate m & a for a long time and have acquired lots of achievements. this article discusses factors contributing to tax synergy of corporate m & a in tax system and relevant theoretical contributions by the economists.

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