Study On Tax Planning Of Yanzhou Coal Mining Company Limited Mergers Lunan Chemical Industry

Tax planning through the formulation of a scientific method can not only effectively control the cost of business mergers,but also bring maximum benefits to the enterprise.The choice of targets,transaction types,payment methods,and choice of post-merger integration in the process of business mergers all have an inseparable relationship with taxation.Among the various types of taxes involved in business mergers,income tax accounts for the largest proportion,and there are certain differences between the two because the accounting standards and tax laws and regulations on matters related to business mergers are not fully unified.Taxation affects the rate of return of business merger investment.To achieve the optimal merger decision,tax planning is required.Reasonable tax planning can not only reduce the cost of business mergers,but also realize the integration and reorganization or expansion of corporate resources more efficiently.Research on tax planning issues in business mergers is of great practical significance.This article takes the merger of Yanzhou Coal Industry and Lunan Chemical Industry as a case for tax planning and risk analysis.Carry out the tax planning scheme design of different merger plans and different merger stages in sequence,Combined with the specific financial data of Lunan Chemical in the merger of Yanzhou Coal Industry,from the four aspects of the target selection before the merger,the choice of different payment methods and different financing methods in the merger,and the merger and integration,the whole process of the merger is planned for income tax and tax planning.The entire process of tax planning can be analyzed separately for each step in the business merger,and the plan that can reduce the merger cost and retain the largest profit for the enterprise is selected,which has certain reference significance for other enterprises in the tax planning of business mergers.Firstly,we will sort out the research results of scholars at home and abroad.Since tax planning is based on certain differences between accounting policies and tax laws,the domestic and foreign literature is analyzed from the three perspectives of the causes of tax differences,the tax differences in business mergers,and tax planning in business mergers.Then it elaborates on the related issues of corporate merger tax planning,including the method and payment method of corporate merger and the method of corporate merger tax planning,which lays the foundation for the design and result analysis of the planning scheme in this article.Secondly,taking the case of Yanzhou Coal Mining and Lunan Chemical Industry as a case,introduce the basic situation of the merged companies and the reasons for the merger,and analyze the impact of different tax treatment methods on the tax burden of the merged parties.And from the merger plan of the business merger and the design of the tax planning plan for each process.From the merger plan of the enterprise merger and each process,the tax planning plan is designed,and the tax burden is predicted and analyzed.Then,the selection of the pre-merger merger objectives,how to choose the appropriate payment methods and financing methods in the merger,and the integration of the merged company are carried out in income tax planning and planning risk analysis.Finally,through a series of enlightenments in the analysis of the tax planning plan of Yanzhou Coal Merger Lunan Chemical,the reasonable to choose the merger object,choose a diversified payment method,pay attention to the policy risks of enterprise merger,and strengthen the tax planning awareness of enterprise personnel.