A Study On The Application Of Effective Tax Planning In Enterprise Merger And Acquisition

The trend of economic globalization presses enterprises to unrelentingly expand scale and enhance overall competitiveness. Currently, merger and acquisition have become an indispensable fashion in practical economic life and a prime battlefield of global economy. The success of an acquisition or merger depends on the optimal strategy, and tax planning in merger and acquisition is an indispensable part of merger and acquisition strategy. For the above reasons, this thesis introduces effective tax planning theory to have a study on tax planning and merger and acquisition, survey enterprise merger and acquisition under current tax laws, start from the tax effect of payment method of merger and acquisition, make simple comparison of the tax planning of taxable acquisition and tax-free acquisition. In order to fulfill this task, this thesis uses general theory of effective tax planning as the starting point, uses the basic method and technique of effective tax planning, surveys the different circumstances of different types of acquisitions and mergers, and studies the tax planning of merger and acquisition.This thesis is composed of four parts. The first part introduces tax planning theory. The second part introduces effective tax planning theory. It starts from the analysis of the concept and goal of tax planning, explains that effective tax planning theory is proposed on the basis of enterprise strategic goals, and discards the concept of the goal of minimum tax. The third part narrates enterprise merger and acquisition theory. And the fourth part is the core of the thesis, mainly narrating the application of effective tax planning in enterprise merger and acquisition. According to the tax effect of enterprise acquisition, enterprise acquisition includes taxable acquisition and tax-free acquisition, effective tax planning theory is used to respectively narrate the tax planning in the two circumstances, and their pricing differences are explained in a quantitative way.