Tax Planning Studies In Bussness Combination

With the development of global economic integration and the gradual growth of the enterprise the mature, mergers and acquisitions, has become a major way for enterprises to expand their market share, enhance competitiveness. In the M&A process, whether for corporate profits, reduce the tax burden is an important factor to affect its mergers and acquisitions. Tax planning, optimization of corporate mergers and acquisitions in the tax-related activities, reducing tax costs, and increase the financial interests of the tax reached maximize financial value.In this paper, the theoretical research and practical combination, charts, and other methods.This paper argues that tax planning in the M&A activity is conducive to the rational allocation of resources and to maximize the benefits of the financial restructuring process and tax planning steps should be based on the mergers and acquisitions, tax planning sub several major aspects:the first is to select acquisition targets taxplanning, tax planning, followed by M&payment again is financing options, tax planning. Tax planning points of each stage is different, thereforeand take full advantage of the different enterprises preferential tax policies to tax planning, planning to carry out a comprehensive analysis of the final combined tax case related to mergers and acquisitions of Chinese enterprises.This paper describes the mergers and acquisitions in the tax planning important role to arouse the attention of the government and other relevant departments and enterprises in the mergers and acquisitions, tax planning, and can draw reference for enterprises in a specific merger transaction.