A Study Of Tax Planning In Enterprises Merger And Acquisition

With the gradual development of economic globalization and the rapid development of market economy,enterprise mergers and acquisitions become more and more active,and the economic activities also gradually become enterprise scale expansion,an important way of resources integration,and at the same time,our country government also have issued a series of preferential tax policies,to encourage the enterprise mergers and acquisitions.Because of the complexity of the market environment,the tax policy system tend to keep up with the development of The Times at the same time be revised and improved,therefore,enterprises should also keep pace with The Times,in the familiar with and understand the related tax policy,on the basis of constantly for scientific evaluation,summed up the appropriate enterprise merger,acquisition and reorganization of the development of the tax planning scheme.This paper first system to study the literature about the M&A tax planning both at home and abroad,the basic theory of tax planning in M&A and motivation as a starting point,closely related tax law in our country,analyzed several big tax related links in the process of mergers and acquisitions,and for each link specific tax planning methods were summarized.Based on detailed planning method in the study,this paper uses the combined case analysis research method,to NORINCO International currency ltd.merger north vehicles such as five target companies as the research object of mergers and acquisitions,in the case of the actual combed the various tax-related tax planning ideas.Systematic research based on the real case,corresponding to the related tax policy of mergers and acquisitions,find out the space of tax planning,the whole train of thought of M&A tax planning and design,finally this paper concludes that the enterprise mergers and acquisitions,tax planning methods and key points of enterprise M&A tax planning system was proposed.The innovation of this article lies in:one is the original pure theory based on the analysis of the method,the paper with the method of statistics,the overall level,studies the tax arrangements,our country enterprise merger and acquisition activity and delves into the tax-related tax planning theory and method.In terms of quantification and qualitatively,the state of the merger and acquisition of enterprises in China and the plan of tax planning are put together.The second is based on the availability of data of listed companies in our country,from the deep,Shanghai samples taken in mergers and acquisitions market,from the perspective of more operational,merger,acquisition and reorganization with the analysis of the specific methods and type of tax planning,and the tax payment link by real case analysis,further make the argument more fully,persuasive.