Analysis Of Income Tax Planning Under Different Payment Modes In Mergers And Acquisitions

With the continuous development of the economy and the growing size of the enterprise,the frequency of competition for scarce resources among enterprises has increased in the background,and mergers and acquisitions of enterprises can promote the self-development of enterprises and realize the driving force of the economy.The study of tax planning and payment methods is of great importance to corporate mergers and acquisitions.These two factors play a part in guiding mergers and acquisitions in mergers and acquisitions,and have a reference value for actual mergers and acquisitions research.In the era of great changes in the global economy,the cost of mergers and acquisitions is a critical factor in the success or failure of mergers and acquisitions.As a result,the importance of taxation in corporate mergers and acquisitions has continued to grow,and foreign scholars have conducted long-term research on payment methods and reached corresponding conclusions.At the same time,domestic scholars The content of research on payment methods and tax planning in mergers and acquisitions has also been continuously deepened,and taxation factors have been considered in the merger and acquisition process to select different payment methods to influence the research and influence of M&A earnings.This paper mainly adopts the combination of case analysis and theoretical exploration.The main steps are to combine the concept and practice of asking questions,finding reasons,and exploring methods.The frame structure is as followsThe first chapter mainly talks about the introduction part,discusses the research background and significance of research on payment methods,and introduces the domestic and foreign literature review related to tax planning and payment methods.Finally,it briefly introduces the research method and article framework of the article.Introduction.The second chapter introduces basic theories related to communal payment methods.It first presents the concept of the three payment methods in mergers and acquisitions,then introduces the tax rules for payment methods,and finally discusses how to use payment methods to conduct tax planning in mergers and acquisitions.The third section introduces the overview of M&A companies andthe related profiles of acquired companies,and describes the process of M&A,restructuring,mergers,and reorganization.This article uses a case drawn from the information in the tidal wave information network about Dongxu Optoelectronics acquisition of Shenlong Bus and Xu Hong photoelectric.The fourth chapter analyzes the cases and introduces the taxation costs that companies are required to pay for mergers and acquisitions under different payment methods and compare them.The fifth chapter mainly analyzes the entire case and checks the problems and deficiencies in the merger and acquisition.The sixth chapter puts forward corresponding suggestions or solutions to the problems existing in the enterprise.The seventh chapter mainly discusses summarizing the content of the cases and the future of the subject.In this paper,through the study of the literature,the current research on payment methods is mainly on the conceptual study of payment methods,and has not been combined with specific examples.This paper adopts case analysis of Dongxu photoelectric merger and acquisition,and discusses and the choice of payment methods by asking questions,finding the causes of the problems and solving the problems.And the combination of financial management and payment consideration in mergers and acquisitions has some novelty.