Research On Tax Planning For Mergers And Acquisitions

M&A is the trend of history. China’s market economy after years of baptism and the development and changes, has begun full access to the era of fierce competition, to deal with both a dual market competition from home and abroad. The development trend of mergers and acquisitions have gradually become clearer, enterprises can through mergers and acquisitions in the near future at a low cost to expand and adjust the industrial structure and optimize the allocation of resources to effectively achieve the elimination of barriers to entry of new enterprises to improve the competitiveness of its core markets.Mergers and acquisitions involving a series of changes, mainly reflected in: the corporate body changes, the transfer of property rights, forms of organization or affiliation change. Thus a series of changes will lead to tax issues. Mergers and acquisitions in order to reach the goal of maximizing corporate value, enterprises need to correct understanding and application of the relevant tax policy. This is to ensure the realization of the goal of the mergers and acquisitions, will effectively reduce the tax burden, and vice versa, if you ignore corporate tax issues, may increase the tax burden also possible the implementation of the objectives of the mergers and acquisitions bring troubled.Tax planning in enterprises reasonably reduce the tax burden, one of the methods to maximize the value of. Tax planning in Western developed countries have been GF use, but in China has just started. However, the use of tax planning is beginning to receive more and more attention, especially in the height of the development of China’s market economy. The basic focus of this paper is the prerequisite reasonable enterprise tax, the implementation of tax planning, mergers and acquisitions carried out smoothly. In order to effectively analyze the various aspects of tax-related issues in the M&A process, use a combination of theoretical and empirical research method. Designed to provide effective and reasonable lower acquisition costs related to science, integrated tax planning strategies to ensure the effective implementation of corporate mergers and acquisitions. The thesis is divided into four chapters.The first chapter is an introduction part introduces the research background, significance, ideas and methods, and the innovation and insufficient.The second chapter is a general analysis of mergers and acquisitions, and tax planning. The definition including mergers and acquisitions, the motivation of the tax on tax planning, mergers and acquisitions, specific processes in theory as well as mergers and acquisitions. Re-interpretation of the concept of mergers and acquisitions.Chapter for mergers and acquisitions, tax planning operability analysis, the focus of the text discussed. A total of three parts, the basic idea of this part of the process of mergers and acquisitions within the provisions of the relevant national laws and regulations, combined with the specific circumstances of the case analysis and system analysis of mergers and acquisitions in basic tax planning strategies and with the specific methods. Analysis and planning of the whole process of corporate mergers and acquisitions involving tax planning, the basic ideas of this chapter is the pre-merger, the merger process, as well as mergers and acquisitions business integration, a three-part planning point interpretations of each part of an important analysis, combined with typical cases, has a strong operability.Chapter IV mainly on the issue of cost-effectiveness is the process of mergers and acquisitions, tax planning and risk issues to elaborate. General analysis of the cost-effectiveness, as well as mergers and acquisitions in the system description, the risk of problems that may exist in the mergers and acquisitions, and elaborate control methods.