A Study Of Taxing Planning In Enterprises Merger And Acquisition

If a company want to be successful in market competition, it is not sufficient for enterprise development only by itself accumulation. Corporate acquisition has become the most efficient strategy or approach to achieve repid capital outspread and enhance the corporation competition. With the settlement of market economic system and the development of capital market in china, the M&A among companies will become more and more frequent. The emphasis we should consider is the cost in the course of M&A, since it has direct influence on the success of merger. Especially tax cost as the important port of merge cost is important object in enterprise M&A. The tax planning in M&A can effectively reduce the enterprise's tax burden , achieve the goal of decrease the cost in M&A and value maximication.In the basis of analyzing the theory, classes and processes of M&A and tax planning , the thesis analyse systemically the exemption tax including the value-added tax,the business tax,the consumption tax,ect. and the income tax involved in enterprises M&A by the method of combining the theory with practice and combining our country common tax rule of low. At last, the thesis illustrate thoroughly how to make the tax planning in enterprise M&A by integrative cases.The innovation of this thesis is that the research on tax planning in enterprise M&A not only has theoretic analysis but also has the strong support of demonstration of integrative cases. The thesis collects the latest taxation preferential policies, quotes the latest policies and laws and related data, illustrates the points in practical applications, so that it can be a practical reference for practical operation of enterprises.