Research On Tax Issues And Planning Of M&A

The M&A of enterprises is an effective method to integrate the stock capital and also a critical way to build up the modern enterprise institution. As the speeding up of SOE’s reform in our country, the growing of private enterprises and expansion of the foreign invested enterprises, the M&A embraces the larger progression, not only enlarge in the fields of amounts and scope, but also be various and complicate in forms, therefore, enterprises are getting more and more emphasis on the tax issue of M&A.This paper introduces the respect concepts and theories on M&A, considering that the tax policy on M&A is various and changes a lot; we will analyze the policy by tax types, and explain the different tax policies according to types of M&A. The paper emphases on how to follow the direction and then make an advantage of the policy on M&A, we conclude the main tax planning methods used in different types of M&A, and analyze by scenarios. At last, we reveal the tax related risk when doing M&A, and make some suggestions on how to prevent those risks.