The Research On Tax Planning Of Biotech Enterprises Mergers And Acquisitions

China's economy has entered a new era,and more and more enterprises have chosen to achieve rapid development through mergers and acquisitions.Through M&A,enterprises can not only realize their long-term development,but also help optimize market resource allocation.M&A and reorganization business is often complicated,involving hundreds of millions of funds.The amount of tax involved is often large,and the impact on the company should not be underestimated.Therefore,enterprises should make M&A and reorganization more effective through reasonable tax planning.Through the methods of inductive research and case analysis,this paper takes the representative Y company in the biotechnology industry as the case analysis object,and plans and analyzes the corporate income tax in the merger and reorganization,and compares the impact of different planning schemes on both parties.Through the research and analysis of this typical case,the biotechnology enterprises will be guided to make better use of the current tax incentives in the process of mergers and acquisitions,and to carry out tax planning work more reasonably.Through the analysis of this typical case,it is believed that biotechnology companies generally have problems of neglecting tax planning and staff's lack of professionalism,and also face the risks of innovation and integration difficulties in the biotechnology industry.It is recommended that biotechnology enterprises strengthen their staff.Training,training and reorganization of professional teams,actively communicate with tax authorities,improve risk prevention awareness,and thus more effectively achieve the purpose of mergers and acquisitions.In addition,due to the typicality of this case,the situation described in the case will be involved in similar mergers and acquisitions in the same industry,so this paper also has the generality of industry tax planning,and draws the basic conclusions that are generally applicable in the biotechnology industry.Through the research in this paper,I hope to provide relevant reference for biotechnology enterprises in the income tax planning in mergers and acquisitions.