Research On Income Tax Planning For M & A And Restructuring Of Integrated Circuit Enterprises

The world today is at a new stage where informationization is leading innovation and rebuilding the country's core competitiveness,and a new wave of information revolution is coming.In this wave of information technology innovation,high-tech enterprises have gradually grown in China.Among them,integrated circuit enterprises,as the current rising enterprises,have become the center and focus of the information industry that dominates our economy.The state also attaches great importance to the development of the integrated circuit industry and vigorously supports the domestic integrated circuit industry in terms of policies and funds.During this period,many integrated circuit companies in the capital market wanted to integrate resources and optimize allocation through mergers and acquisitions and reorganization transactions,thereby expanding their scale.In the process of M & A and reorganization,integrated circuit enterprises can reduce the tax cost caused by M & A through income tax planning,which is more conducive to the implementation of M & A transactions.Therefore,this article conducts research on income tax planning methods in the various stages of integrated circuit enterprise mergers and acquisitions.Based on the latest tax policy on corporate income tax mergers and acquisitions and reorganizations,and in accordance with the actual situation of the two companies,a reasonable and legally effective tax planning scheme is designed to achieve mergers and acquisitions reorganization.The tax cost of the transaction is minimized.The article uses the method of theoretical research and case analysis to study the income tax planning of mergers and acquisitions.First,it summarizes the effective tax planning theory,the theory of mergers and acquisitions reorganization,and the theory of tax synergy.Second,it evaluates and introduces the income tax policies in mergers and acquisitions and restructuring.Two methods of income tax treatment.Then,it analyzes the operation methods of income tax planning ideas in each link of M & A and reorganization.Based on the theory,the article takes the case of M & A on behalf of the integrated circuit company Z as the research object.By briefly introducing the basic situation of the two parties,the motives of the M & A and the M & A process,the income tax planning plan in the M & A and restructuring process is combined with the company's actual situation.Choose a comparative study.Based on the research results,the effectiveness of the actual income tax planning for M & A and restructuring is analyzed.Finally,the research conclusions are summarized from the tax issues in each link of M & A and restructuring,as well as the planning risks and precautions.Significance for enterprises.