Tax Planning And Risk Analysis Of Real Estate Mergers And Acquisitions

With the development of economy and society,mergers and acquisitions among enterprises are rising.There are many reasons for M&A,and the choice of M&A is also influenced by many factors.In recent years,people have gradually noticed that the tax burden is one of the important factors affecting the merger and acquisition.It is a reasonable tax planning,especially the real estate industry,that the tax planning is the important part of the financial management.The research on the tax planning scheme of M&A at home and abroad and the research on the risk of the scheme are mostly focused on the theoretical analysis.This paper will combine the actual case of a real estate enterprise merger and reorganization tax planning,analyze the real financial data to carry on the detailed tax burden calculation,and take the process of merger and reorganization as a process.This paper probes into the tax saving benefits brought about by the tax planning scheme,and the reason why the planning scheme is not recognized by the tax authorities at the end of the project.In order to obtain the development rights and all economic interests of a piece of land of A company,WH company conducts a series of tax planning in the selection of the main body of the merger and acquisition,the choice of the way of merger and acquisition,the selection of the number of liquidation of the land added value tax,the integration link after the merger and acquisition.The above tax planning scheme is finally faced with the tax risk that is questioned by the tax authorities.In case analysis,it combines several key points of the tax authorities to analyze the causes of the risk of loss after the implementation of the plan of WH company.It is due to the improper understanding of the policy and the improper choice of the policy,and the post merger integration ring.It does not have reasonable commercial purpose to choose the pre Tax Deduction Policy of asset loss,as well as the lack of understanding of the collection and management environment and the deviation from the understanding of the tax authorities,which leads to the inaccurate understanding of the principle of independent pricing of related transactions.At the end of the paper,the pertinent measures should be put forward.WH company should communicate effectively with the tax authorities,correctly understand the tax authorities' discretion,and prepare the information according to the requirements,in order to reduce the planning risks caused by the policy factors and the tax authorities,and reduce the loss of tax burden.