Tax Risks Of Chinese Enterprises' Overseas Mergers And Acquisitions And Its Countermeasures

With China's "going out" strategy to further promote Chinese enterprises began to frequent foreign investment and expansion, while for overseas mergers and acquisitions has gradually increased, the size and quality of China's overseas mergers and acquisitions rapidly. Chinese enterprises overseas mergers and acquisitions can make full use of domestic and international markets and resources, but also conducive to China's economic development to enhance the quality and speed. However, at the time of China's large enterprises to carry out overseas mergers and acquisitions of companies, along with the size of the growing, and more money, then the Chinese enterprises in the process of mergers and acquisitions also contains more risks, tax risks is a very important one, worthy of our attention, and find coping methods.The research of this paper is divided into six parts. According to the actual situation of Chinese enterprises, this paper analyzes the risks that Chinese enterprises will face in the process of overseas M&A, especially the tax risk, and find a way to deal with it. The first part is introduction and literature review. The second part introduces the basic overview of overseas M & A and M & a risk. This chapter introduces enterprises overseas mergers and acquisitions and analysis, including the status of overseas mergers and acquisitions of Chinese enterprises on the evaluation and future development trends, as well as the risks of overseas mergers and acquisitions, and tax risks specific basic introduction.The third part is the analysis of the historical tax risk of Chinese enterprises overseas mergers and acquisitions, and analyzes the historical tax risk response methods. The fourth part is the analysis of the tax risk in the process of Chinese enterprises overseas mergers and acquisitions, and analyzes the method of dealing with the tax risk in the transaction process. The fifth part is the analysis of the future tax risk of Chinese enterprises in overseas mergers and acquisitions, and analyzes the future tax risk of the transaction. The sixth part is the suggestions on the Countermeasures of Chinese enterprises overseas mergers and acquisitions tax risk.