D Company Y Company's Combined Tax Planning Research

Since the reform and opening up,especially after the split share structure reform,the M&A business of Chinese companies has been continuously developed and the scale of mergers and acquisitions is also growing.Merger is a means that enterprises should seek for greater development and expand their own scale of operations.The merger will play an increasingly important role in the rapid development of China's economy.Enterprises can increase the scale of operations by merging mergers and acquisitions,etc.,and increase the scale of operations,improve the allocation of resources,and then upgrade the composition of the industry,improve the core competitiveness of enterprises,and maximize the value of enterprises.With the main source of China's fiscal revenue,the redistribution of tax-regulated economies has had a major impact on China's social and economic life.At the same time,it is also an important factor that cannot be ignored by the company's merger.In this paper,the combination of theory and case is used to study the combined tax planning of D company Y Company,and the practical application of tax planning in business combination is analyzed through six parts.Firstly,it introduces the development background of tax planning in China's Internet platform enterprises,the purpose of this paper,the research and contribution of tax planning and merger tax planning at home and abroad,the content of this study and the methods used in the research;The definition of the relevant concepts of corporate merger tax planning and the theoretical basis of corporate merger tax planning;then introduce the background of the combined enterprise,the merger motivation analysis,and the current tax burden status;again,the tax planning involving the taxation and the various links in the merger process The analysis analyzes the choice of target companies,the choice of payment methods,and the choice of financing methods.Then it analyzes the effect of the combined tax planning,and further points out the significance of D company's merger with Y Company in tax planning.Finally,this paper The research in the case has some inspirations for other companies to face the problem of tax planning in the future development process.How to choose the target company that is most conducive to their long-term development,which payment method is most used when paying the merger price Conducive to enterprises Tax,tax planning considerations merger costs of financing,how to reduce the possibility of business will be planning risk and so on.