内容摘要：

外资并购国有企业已成为国有经济战略调整的重要手段，由于缺少规范国有资产转让的法律法规，外资并购国有企业过程中出现了税基弱化和税法刚性的弱化。本文通过分析外资并购国有企业中存在的涉税问题,提出了加强对外资并购国有企业税务管理的政策建议。

关键词：跨国公司　并购　国有企业　税务处理

abstract：mergers and acquisitions by foreign-owned companies have become one of the most important means of tactic adjustment of national economy.for lack of laws and regulations concerning transfers of state assets,issues of tax source erosion and tax laws encroachment have been arising in the process of m & as.this paper has put forward some suggestions for the enhancement of tax administration concerning m & as between foreign-owned companies and state-owned companies.

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