本文分析了并购重组交易中可能涉及的税种,以及现行税法中针对这些税种的优惠政策。对于并购重组中的增值税和企业所得税优惠政策,本文着重指出了其存在的陷阱,即在某些情况下适用这些优惠政策可能提高并购重组当事方的税负。 This article analyzes the types of taxes that may be involved in mergers and acquisitions and the preferential policies for these taxes in the existing tax laws. As for the preferential policies of value added tax and corporate income tax in mergers and acquisitions, this article highlights the existence of the trap that under certain circumstances, the application of these preferential policies may raise the tax burden on the parties involved in mergers and acquisitions.