Research On Income Tax Planning In The Merger And Acquisition Of SN Real Estate Development Company

As an effective way of enterprise resource integration,enterprises can achieve low cost expansion,thus upgrading the industrial structure,enhancing the core competitiveness of enterprises and maximizing the core competitiveness of the enterprises.The real estate industry is one of the pillar industries in China's economy.With the continuous tightening of macroeconomic policies and the intensification of market competition,mergers and acquisitions have also begun in recent years.Taxation,as the main source of China's fiscal revenue,regulates the redistribution of income and has a great impact on the social and economic life in China.It is also an important factor that can not be underestimated in mergers and acquisitions business.Reasonable tax planning can reduce the tax burden of enterprises,reduce the cost of mergers and acquisitions,and make the enterprises maximize the benefit of merger and acquisition.Among the various kinds of taxes that affect the business of mergers and acquisitions,the income tax has the largest share of the rights and interests,and the space for planning;a business is also very large.Therefore,the article only studies the problem of income tax planningIn recent years,with the continuous reform of the tax law system,the income tax policy of mergers and acquisitions of enterprises in our country has formed a more comprehensive and unified system.The implementation of these policies and regulations has lost the theoretical basis for the previous applicable tax planning methods.Nowadays,China's market economy is developing rapidly,and the development of tax planning is urgently needed to keep pace with it.Therefore,under the guidance of the current tax law,it is of great theoretical and practical significance to carry out appropriate income tax planning for the merger and acquisition of enterprises in China.Based on the SN TS and TS Real Estate Company's specific cases,this paper takes the related theory and related tax policies as a guide to study the issue of corporate income tax planning in mergers and acquisitions.The research methods as follows:first,the detailed outline of the basic theory of enterprise merger and tax planning,and the targets of mergers and acquisitions in the tax planning and the corresponding principles are discussed;secondly,the relevant enterprises involved in mergers and acquisitions of enterprises income tax policy are analyzed,providing relevant basis for income tax planning methods then,this article;on the merger before the choice of the target enterprise in mergers and acquisitions,how to use the different methods of payment,how to use the different ways of financing and merger companies how to choose the form of organization and other aspects of the analysis and comparison of the research;and based on the above research by SN real estate development company real estate mergers and acquisitions of TS Real Estate Company the case of practice of enterprise merger and acquisition of income tax planning,tax planning and cost benefit of SN Real Estate Company The purpose of this analysis is to comprehensively investigate the specific circumstances of the rational use of tax policies in each link of the merger and acquisition,and to carry out tax planning pertinent.Finally,the article also puts forward some suggestions on the risk prevention of tax planning.