Research On Tax Planning For Corporate Mergers And Acquisitions

With the booming of the environment of Chinese market economic,a wave of mergers and acquisitions is rising and growing.Mergers and acquisitions decision is a complex process,and many factors need to be considered.The tax factors throughout the whole process influence the costs and benefits of mergers and acquisitions,even decide the success or failure of mergers and acquisitions.At present,the tax policy of mergers and acquisitions is approaching perfection in China,this contributed to the emerging of mergers and acquisitions objectively.Enterprises should make full use of the tax policy and conduct the tax planning actively,enterprises should consider the strategic significance of mergers and acquisitions activity properly also,and regard enterprise value maximization as the core standards of decision.Facing the phenomenon of mergers and acquisitions increasingly common,how to read and use the tax policy and how to design a reasonable and effective tax planning scheme has become an universal attention question in the process of enterprise development,and this is the key research problem in this paper.The author selects the real merger case of company A and company B which participate personally as the prototype,unscramble the tax policies and analyze the preparation space of the enterprise income tax,the VAT,the land value added tax,the deed tax and the stamp tax in mergers and acquisitions,analyze the application of general tax treatment and special tax treatment of the enterprise income tax emphatically.The paper shows the process of tax planning completely,including design the scheme,analyze the scheme,calculate the scheme and choose the scheme.This study aims to improve the consciousness of tax planning of enterprises through the case analysis,remind enterprises to use the reasonable planning strategies save the cost of mergers and acquisitions,to lay the foundation for the long-term development of the enterprises.