Study On Corporation Mergers And Acquisitions Tax Planning

Mergers and acquisitions(M&A)plays an important role in the reform of theeconomic system, and it can also promote the resource allocation.Tax cost is adecisive aspect in the M&A. procedure. The purpose of this paper is based on the taxplanning research about M&A, which can make managers pay attention to the taxplanning about M&A.Managers should make good use of technology and methodon tax planning of M&A, reduce the burden of tax as far as possible.The method of this paper is mainly the theoretical analysis, the paper adopts themethod from the tax planning motive of M&A to proposing the existence problemsof tax planning,then putting forward a series of measures to solve these problems.This paper is based on the latest tax laws and principles, and combined with theten-years’ work experiences. Meanwhile,we use the method of case study to do theresearch. We hope this paper can provide reference for the people who need this.