Research On Tax Planning Of Enterprise Mergers And Acquisitions

With the deepening of domestic supply-side reform and the continuous transformation and upgrading of the economic growth mode,China's m&a market has been booming and has hit record highs.As an important part of the merger and acquisition,tax planning not only affects the effect of merger and reorganization,but also the success or failure of the merger and reorganization.Reasonable tax planning can help enterprises reduce the burden of taxation,reduce the pressure of merger and acquisition,and promote to achieve the goal of maximization of merger and acquisition benefits.Firstly,the thesis expatiates on the related theories of merger and reorganization and tax planning,and introduces the principle and realization method of tax planning in merger and acquisition.Secondly,the related tax regulations and regulations on mergers and acquisitions of enterprises are explained and analyzed,which provides a strong theoretical support for comprehensive research on tax planning of mergers and acquisitions.Again,the four stages of tax planning ideas are introduced,respectively,for the selection of targets,the payment method in mergers and acquisitions,financing way and the integration after the merger,the research of tax planning is more rigorous and complete.Finally,selected the Wenzhou YH company and according to the enterprise merger,acquisition and reorganization of tax preparation process to conduct a comprehensive analysis of the four,at the same time,combining with the relevant tax policy of payment in mergers and acquisitions this link for the effective planning,and on this basis for merger,acquisition and reorganization of tax planning and puts forward some opinions.In this paper,it is believed that the merger and reorganization of enterprises should choose the appropriate tax planning scheme for different situations,and the tax planning should be comprehensive and pay full attention to each link.Mergers and acquisitions should be reorganized under the premise of legal compliance to reduce tax risks in activities.The tax planning of enterprise merger and reorganization is seriously affected by the policy,so it needs to pay attention to and understand the regulations.