The Income Tax Planning Of Mergers And Acquisitions

All round the world economic development,the enterprise m&a wave blustery,booming wave of mergers and acquisitions is not only to the enterprise itself thrive or the macro pattern of the entire global economy has a significant role.Along with the constant deepening economic marketization in our country,the enterprise mergers and acquisitions become not only deepen the reform of the industry in our country,optimize the allocation of resources the important means and way,more Chinese enterprises to carry out strategic restructuring,expand business scale is an important means.This article first on the current situation of income tax planning for our country enterprise m&a objective description,from mergers and acquisitions of commonly used methods of tax planning,analysis of different ways of payment and financing their respective advantages and disadvantages,case analysis provides a basis for the enterprise m&a tax planning;In addition,from the macroscopic Angle to interpret our country enterprise mergers and acquisitions overall income tax planning status together a clarify our country enterprise merger and acquisition of payment of the income tax planning during the process of a single,ignore the financing plan,use less competent tax policy and tax planning lack of risk prevention.Through the analysis,lack of professional competence in tax planning and tax planning lack the overall train of thought are the reasons for these problems.According to the above problem,this paper strengthen study m&a tax laws and regulations,strengthening tax planning strategy to improve risk prevention and control,etc.This article introduces m&a tax planning cases,analysis of enterprise merger and acquisition the original solution problems payment reasonable tax planning,and on this basis of the original acquisition scheme optimization.The significance of this study was based on the current our country enterprise mergers and acquisitions in the process of income tax planning problem and the reason analysis,in order to m&a tax planning practice to provide certain reference function,so as to avoid related issues.