Research On Tax Planning Of Mergers And Acquisitions In China's Enterprises

Mergers and reorganizations are the main ways for companies to optimize their capital structure,expand their scale,and integrate quality resources,and it is an important choice for enterprises to implement development strategy.With the continuous deepening of economic globalization,mergers and acquisitions shows a strong momentum,which has become an important means to promote China's deepening industrial reform.The merger and reorganization is a complicated resource integration activity,and the success or failure is influenced by many factors,among which the tax factor runs through the whole process of merger and reorganization.The tax burden borne by M&A companies affects the cost and effectiveness of mergers and acquisitions,and sometimes even determines the implementation of the merger and restructuring plan.China's current taxation policies related to mergers and acquisitions are increasingly perfected.Full use of taxation policies to carry out mergers and acquisitions and restructuring tax planning will help reduce the cost of reorganization of mergers and acquisitions and evade corporate taxation risk in mergers and acquisitions.Based on the complexity of the market environment,the tax planning as the key direction of enterprise merger and acquisition is getting more and more attention.The general concern of merger and reorganization enterprises is how to make full use of relevant tax policies to design reasonable and effective tax planning schemes,which is also the main research content of this paper.In the introduction part,this article elaborates the background and research significance of the tax planning for mergers and reorganizations in China,and sums up the domestic and foreign research results on tax planning for mergers and reorganizations.On this basis,the author analyzes the connotation,motivation and related theoretical basis of tax planning for mergers and reorganizations in China's enterprises,and sorts out the tax policy documents involved in mergers and reorganizations in China.Taking the related theories of mergers and reorganizations as the starting point,closely integrating the relevant taxation policies of our country,and combining theoretical analysis with case studies,and analyzes the possible risks and corresponding risk countermeasures that China's enterprises may encounter in the tax planning of mergers and reorganizations;Based on the planning method and risk response measures of tax related links,the comprehensive case analysis method is used to analyze the tax planning ideas of each link.At the end of the article,the author summarizes the tax planning methods and the prospect of the future.