Research On Taxation Planning Of LX Group's Merger And Reorganization Business

With the continuous deepening of the "one belt and one road" initiative,Chinese enterprises are increasingly developing towards scale,diversification,collectivization and internationalization.In recent years,resolving overcapacity has become a key area of macroeconomic regulation and control in China.Industrial development has reached the new stage of industrial integration.It is necessary to improve industrial concentration and eliminate backward capacity through mergers and acquisitions.And the market demand also develops from purchasing commodities to purchasing enterprises.Mergers and acquisitions have become the most effective and fastest way for enterprises to achieve leapfrog development and upgrading,and also become a new normal economy.This paper systematically studies the relevant literature on tax planning of merger and acquisition reorganization.By using the methods of case analysis,comparative analysis,literature analysis and system analysis,on the basis of defining and analyzing the connotation of merger and acquisition reorganization and related business and tax planning theory,the paper takes the merger and acquisition reorganization case of LX Group Company as a model.In the case analysis,comparative analysis is the main method.On the basis of systematically studying the tax effects of M&A and restructuring methods such as investment,separation and merger,the basic ideas and main points of tax planning for M&A and restructuring are summarized and summarized.Based on the above analysis,this paper draws the following conclusions:the tax planning of M&A and restructuring business needs to comprehensively analyze the various taxes involved and balance them as a whole;Tax planning of M&A and reorganization business needs to adapt to the development strategy of group companies,and tax analysis of assets attributes involved in M&A and reorganization;While mergers and acquisitions and reorganization of enterprise groups are carried out,it is necessary to update and replace the overall business model of enterprise groups according to relevant tax policies,especially preferential policies.