Research On Payment Methods' Tax Planning Of ST Group's Technology Acquisition Of JF Technology Company

Since the 1990s,with the globalization of the economy and the rapid development of science and technology,internal R&D has been unable to meet the needs of the market for upgrading its technology products.Enterprises urgently need to acquire external technologies to enhance their technical capabilities and maintain competition.Technology acquisition as an external technology is increasingly favored by companies and has become a strategic choice for many companies to improve their technological capabilities.Tax planning for technology acquisitions and payment methods,reducing the tax burden on both sides of mergers and acquisitions,and improving the effectiveness of technology mergers and acquisitions are an important issue in technology M&A activity.Through reviewing the existing research literature,this article elaborates on the related theories of technology mergers and acquisitions and the tax planning of payment methods,and analyzes in depth the tax planning methods for different payment methods of technology mergers and acquisitions.On the basis of introducing the overview of technology mergers and acquisitions transactions,combined with tax planning methods for payment methods,we propose a tax planning scheme for different payment methods of technology mergers and acquisitions,that is,tax planning for cash payments,equity payment and mixed payment methods.We analyze and compare the plans from the two perspectives of tax burden and tax risk,and it is found that the income is proportional to the risk,the cash tax,equity and mixed payment methods applied to general tax treatment are heavily burdened with tax,and the benefits of deferred taxation cannot be enjoyed,the tax risk is relatively low.Special applicable tax treatment of equity and mixed payment schemes with a taxation tax has lighter tax burden and higher taxation risks.It requires enterprises to take appropriate measures to reduce risks and increase the feasibility of implementing the schemes.This article through the study of ST Group technology mergers and acquisitions JF technology restructuring case,taking tax planning as a starting point,considering other non-tax factors,improving the feasibility of planning schemes,reducing tax risks,and promoting the successful completion of technology M&A trading activities,which can be between China's enterprises The choice of technology acquisition payment method provides reference.