MN Dairy Group Co., Ltd. Of China Tax Planning Analysis

With the continuous development of economic and social growth, the wave ofmergers and acquisitions continue to emerge. From the earliest start mergers andacquisitions in the UK, has already gone through mergers and acquisitions into aseries of five-scale growth in M&A wave. Because M&A wave is good foreconomic development, the acquisition is very rapid development in Westerncountries. In China, until1993appeared the first case of mergers and acquisitions oflisted company, mergers and acquisitions experience visible Chinese enterprises isstill lack. However, based on the successful experience of Western countries, we canknow with the continuous development of economic globalization and China’saccession to the World Trade Organization to promote, M&A wave will appear andgrow rapidly in our country. But we should also know that because of tax issuesrelated to mergers and acquisitions, corporate acquisitions and mergers andacquisitions of companies before the merger, M&A and post-merger tax planningcan not only reduce the tax cost of the enterprise and can provide some good for thefuture development of enterprises, reasonable proposal. Therefore, China should startto constantly improve the country’s tax laws, a growing concern in the acquisitionprocess tax issues.Select and determine reasonable and scientific programs on the M&A businesstax planning and mergers and acquisitions businesses is essential. Scientific andeffective design solution is M&A business enterprise and is the most important partof the merger activities. Scientific and effective tax planning program not only allowscompanies to reduce the acquisition cost of the acquisition costs, and can reduce theacquisition of the acquired company business and tax pressure. Therefore, when M&M enterprises in scientific and reasonable tax planning, the maximum possible tomaximize the interests of their own, make their own potential costs to a minimum,while the acquired companies are fighting the greatest extent possible to maximizetheir own interests. According to the economic development of the Western countriesshows that, with the continuous development of China’s social and economic need toconstantly improve our tax laws, tax authorities and acquisitions continue to strengthen cooperation and communication between the parties to the enterprise, andstrive to make tax planning theory and practical work constantly enrich together.This paper studies the companies making acquisitions should be how to chooseand use tax planning solutions to reduce the tax burden on the highest possiblecorporate acquisitions and mergers and acquisitions businesses. This paper uses atheoretical analysis and case analysis method of combining, mainly from the fourparts of MN Dairy Company Limited in China International Holdings Limited M&YSL tax planning were studied and analyzed. The first part introduces the ChinaDairy Co., MN International Holdings Limited M&YSL background; The secondpart describes the China Dairy Co., MN YSL International Holdings Limitedacquisition tax planning; The third part introduces the China Dairy Co., MN M taxplanning risk analysis; The part IV describes the Chinese MN Dairy CompanyLimited M&A tax planning recommendations. Then based on the above analysis, infavor of tax planning schemes MN Dairy Co., Ltd. China, so China can reasonablyMN Dairy Co. aim to achieve legitimate tax savings in the extent permitted by law,thereby increasing the economic efficiency of enterprises.