企业合并过程 meaning in Chinese

amalgamation process

With the reform of economic system , our country ' s capital market has grown up gradually , which leads to the frequent enterprise restructuring and one of those restructuring methods is enterprise merger . concerning theoretical research and policy making , our country is still on the groping stage about how to levy income tax on the income derived from the process of the merger
伴随着经济体制改革，我国的资本市场逐步发展壮大起来，为企业的资本经营活动创造了条件，企业的改组业务日益频繁，其中最常见的改组形式是企业合并。如何对企业合并过程中产生的所得征税，在税收理论研究和政策制定上，我国尚处于摸索阶段。