计税成本
计税成本-
沈峰认为国外公司并购税制的主要特点是建立完整合理的资本利得税体系，采用完善的资产计税成本调整方法，免税并购标准日趋细致完善，反避税原则推陈出新。
Shen feng think that the main features of the tax system is to establish a complete and rational system of capital gains tax , asset tax cost of using a sound adjustment method , the standard tax-free mergers and acquisitions becoming more detailed sound , anti-avoidance principle of innovation .