Application Of Convertible Merger Of Enterprises

Has certain significance of listing Corporation assets reorganization in our country. From the analysis of a single enterprise level, enterprises can through the reorganization of assets to asset scale rapid expansion, in the market to the operation of the capital as the link, through our country socialist home economic mechanism of the formation of cross-ownership, cross-regional, cross-industry, and transnational business, market competition ability is strong and obvious scale economy big enterprise. Looked from the social point of view, the long attached great importance to the development of extension neglect connotation, make some low level repeated construction is the construction of our country economy, due to the above disadvantages caused great waste of social resources. The new combination and the rational flow of factors of production, trade, industry and enterprise scale optimization of economic structure, improve the quality of economic operation and the efficiency of resource allocation, so as to promote the national economy and the strategic reorganization of the industrial structure adjustment can be achieved through the reorganization of assets.On the issue of taxes in China M&A, different tax law in our country for the general reorganization investment to the equity restructuring and reorganization and restructuring provisions made clear. As long as the duty-free treatment to certain limited conditions enterprises can enjoy special tax restructuring.Assets reorganization is the eternal topic of listed companies, capital market development to enterprise, for different purposes will take different restructuring strategy, choose a different way of restructuring. Affect the way of asset restructuring of listed companies choose what are the main factors, will appear what kind of problem in the choice, and put forward the corresponding countermeasure, this article, starting from the basic theory of asset reorganization in the measures for the management of material assets reorganization of the assets reorganization by listed companies of the specification and some issues about the specifications of the material assets reorganization of listed companies on the basis of the provisions of the corporate restructuring under different operating conditions may also be selected for expanding business or out of trouble. Among them according to the exchange of assets reorganization merger and acquisition theory and model case to analyze the problems and significance in m&a is the main purpose of this article research.