2) cross-border mergers & acquisitions
跨国企业并购
1.
Along with the tightness with other countries relation,a multitude of businesses of cross-border mergers & acquisitions come forth in our nation,but it still not mature,especially at the one part of imposing tax there is a lack of rules to criterion,even in some sides still have the blankness of regulations which easing causes the taxpayer have the motivation to eluded revenue.
随着我国同世界各国经济的联系不断紧密,跨国企业并购业务在我国越来越多地出现,但其发展还不成熟,在税收的征纳方面也缺少具体的业务准则进行规范,甚至对于某些税收业务的处理还存在着规制的空白点,这极易使得纳税主体产生逃避纳税的动机,进而利用我国在这方面规则的漏洞偷逃税收,造成国家税收利益的极大损失。
3) government-owned enterprise merger
国有企业并购
1.
Under the current government capital system,there are many problems in the government-owned enterprise merger,which blocks the process of the government-owned enterprise merger.
在现行国有资产管理体制下,国有企业并购存在诸多问题,阻碍了国企并购的有效进行。
5) Multinational M&A
跨国并购企业
1.
A Research on Cultural Conflict and Integration of Multinational M&A Enterprises;
跨国并购企业文化冲突与整合研究
6) to annex the state-owned enterprises through purchase
国企购并
补充资料：企业并购
企业并购（MergersandAcquisitions,M&A）包括兼并和收购两层含义、两种方式。国际上习惯将兼并和收购合在一起使用，统称为M&A，在我国称为并购。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条