Research On Tax Administration Of Midea M&A Swan

M&A is an important way for enterprises to promote continuous expansion of scale and integration of high-quality resources,optimize industrial structure and achieve the transformation and upgrading of production capacity.Among the various payment methods of mergers and acquisitions,exchange absorption merger can make enterprises do not need to pay a large amount of cash,alleviate the financial pressure of enterprises,reduce the cost of mergers and acquisitions,and provides substantial guarantee for the development after mergers and acquisitions.In addition,exchange absorption merger can enable the merged enterprises to hold the shares and share the profits after mergers and acquisitions.Before implementing the exchange absorption merger scheme,it is necessary to rationalize the unequal distribution of interests between the two sides of mergers and acquisitions and consider thoroughly,otherwise,it can't be executed the M&A activities.Research on the case of Midea Group Exchange absorption merger of Swan company,It has a strong demonstration role in exploring the operation mode of the case.Taking the case as the article analysis background,adopting the case analysis method,combining the theoretical literature of merger and acquisition and tax management at home and abroad,It focuses on the tax management of Midea M&A Swan.Due to tax management is an effective combination of tax planning and tax risk control,merger and acquisition cases should be analyzed and evaluated from these two aspects.First,analyzation on the implementation effect of merger and acquisition based on tax management,in order to control the tax cost,It combines the value chain and tax chain for tax planning,so as to find out the interest balance between Midea and Swan.Analysis of tax risk caused by tax planning.Establish a prevention and control circle within the enterprise,so as to master the dynamics of tax risks.Secondly,evaluation on the implementation effect of merger and acquisition based on tax management,control the tax risk should be feasible and combined with benefit standard,in order to achieve the best benefits for controlled the tax risks;Base on the tax planning,tax chain and value chain models have influenced on the tax burden.Finally,through tax management research,slove the problem of excessive tax burden,tax risks caused by tax planning are basically controllable.It hopethat the article research conclusion can provide reference for household appliances enterprises in mergers and acquisitions activities,optimize the ability of tax management,and increase the probability of successful mergers and acquisitions.Tax administration can effectively reduce tax costs and tax risks.It has become an important factor influencing the succession of mergers and acquisitions,M&A and tax management should be linked.At present,there are few enterprises applying tax administration concepts in the process of mergers and acquisitions in China.due to their inadequate knowledge of tax management,so the urgency and importance of tax administration should be clarified.It is hoped that the tax risk management system can be established to control the tax risk factors caused by tax planning,at the same time,the double functions of internal control system and tax inspection can be used to reduce the losses caused by tax risks.