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。 Foreign capital merger and acquisition of state-owned enterprises (SOEs) has become an important means for the strategic adjustment of the state-owned economy. Due to the lack of laws and regulations that regulate the transfer of state-owned assets, the weakening of the tax base and the rigidity of the tax law have taken place during the acquisition of state-owned enterprises by foreign investors. This article analyzes the tax-related problems in the merger and acquisition of state-owned enterprises by foreign capitals, and puts forward some suggestions on how to strengthen the taxation administration of foreign capitals in state-owned enterprises.