Analyze On Taxation And Accounting During Mergers And Acquisitions

Recently,with the quickly development of mergers and acquisitions(M&A)all over the world,taxation and accounting has been put into a strategic position.In an M&A case,the whole plan is essential in which the taxation and accounting plan is one of the most key factors.However,laws and regulations on M&A are still not complete and effective enough.As a result,conflicts happened as the bad example of M&A.It's proved that dealing on taxation and accounting in M&A is more and more complicated also significant.I combined authorities with a true case to discuss this topic.I tried to lay a comprehensive theoretical basis by elaborating definition of M&A,theories on taxation and accounting.And then,I shared a career case to explain my points in details.So,I can put forward the risks in taxation and accounting dealing and give some suggestions on these risks.The analyzing methods are including the induction method,the deduction method,and analogy method and so on.It will be elaborated with six chapters divided into five parts.Part one is about backgrounds introduction,main subjects and analyzing methods.Next part aims to introduce the history of M&A and basic theories about M&A.Then,the third part will not only explain theories and methods on accounting but also on taxation.Followed is the M&A case which happened in the SZA,a company that I worked for,and also will analyze how we dealt with taxation and accounting to make profits for SZA.Last but not least,a detailed altered developing strategy will be elaborated.The report will be ended with a comprehensive summary.I hope this assay can provide some meaningful points for the same type of companies recent years before the laws and regulations not changed.The shortcoming of this essay is that it is only useful for the refined background.We should have solved problems for more M&A enterprises.