The second part mainly introduces the theoretical basis of the income tax administration of enterprise merger and cites three principles in policy making . such as economic reasonability principle . neutrality principle and anti - tax avoidance principle 第二部分着重介绍了企业合并所得税管理的理论基础，列举了政策制定上应遵循的三大原则：经济合理原则、中性原则、反避税原则。
