Research On Tax Planning Scheme And Risk Control Of Merger And Acquisition Of T Company

Modern enterprises are faced with more and more intense competition environment in their development.In order to take advantage of competition and gain an active position,some enterprises adopt the way of merger and acquisition in competition to achieve the goal of enlarging the scale of enterprises in a short time,tax Planning plays a very key role in the reorganization of enterprises and affects the tax burden of enterprises.Therefore,for enterprises,they need to do well in tax planning during the process of drawing up merger and acquisition plans,so as to make full use of tax policies,help enterprises to reduce tax burden pressure,for enterprises to obtain more economic benefits.For enterprises,tax planning can help enterprises to get a good synergy effect,reduce tax burden pressure,reduce the possibility of tax-related risks.The merger and acquisition(M & A)of Chinese enterprises started late,and the experience of tax planning is not very sufficient.How to realize the maximum economic benefit through M& A is very important for enterprises.In this paper,the author mainly studies and analyzes the tax planning of M & A,and introduces the tax planning methods,guiding theories and implementation steps involved in M & A,taking the case of M & A OF T company and L Company as the main case of this paper,this paper analyzes the process of this case,points out the main problems and risks existing in M & a between enterprises,in addition,introduces the theories related to tax planning,on this basis,combined with the main problems of tax planning for corporate mergers and acquisitions,in order to put forward targeted measures and solutions.This paper mainly involves five parts: First,the background and practical significance of the tax planning of M & A are sorted out,and the present research situation at home and abroad is introduced,secondly,it introduces the concepts and theories related to enterprise merger and acquisition and tax planning,which provides an important theoretical basis for the following research,taking the case of M & A OF T company and L Company as the main case of this paper,the tax planning contents in the process of M & A are analyzed,from different angles to carry out comprehensive planning,Comparative Analysis of M & A and reorganization programs,the selection of the optimal program;fifth,on the basis of case analysis,the feasibility of tax planning risk management program,the research contents of this paper are summarized.This paper takes T company M & A L Company as the main research case,analyzes the main problems of t company’s tax strategy,analyzes the existing risks,and puts forward the feasible improvement plan,it will play an active role in improving the tax theory system of M & A in China,and provide feasible experience for other enterprises to plan for M & A tax.