Study For Problems And Measures Of Corporation M&A Tax Planning

Global M & A wave follows one after another. The rapid development of M & A impacts world economy greatly, and also increasingly becomes important means and strategies of reforming, optimizing the allocation of resources, corporate restructuring and scale expansion. The intentions of this paper are:to identify our current M & A tax planning problems, to analyze the causes and make recommendations to the future M & A activity.In this paper, I use standardized research methods in accordance with the clue of problem-reason-measure. Besides, I use specific case to support my study. The Paper is divided into the following sections.The first part is the introduction. It mainly introduces the research background and significance, the related literature, research methods and overall structure. The second part is the theory of M & A tax planning including tax issues involved in M & A, the need and feasibility analysis to M & A tax planning. The third part is the situation analysis of M & A tax planning to find out the existing problems and elaborate the causes. The fourth part is to come up with the specific measures.I first analyze some main types of tax involved in the process of mergers and acquisitions including corporate income tax and turnover tax such as value-added tax, business tax, consumption tax and other tax. Then I introduce strategic tax planning ideas and apply it to M & A activities, then to make overall planning resulted in the two parties'win. I study from three aspects respectively: the planning costs and tax saving benefits, current income and long-term benefits, self-development and win-win situation. The last part of measures is to strengthen prevention and control of the risk of tax planning from people, organizations and specific responses. In the fifth part, I study a comprehensive case with the integration of the aforementioned measures. The case is based on a major asset sale, issuing shares to buy assets of the Lan Bao Technology Information Co., Ltd. The last part is a summary of this study listing the innovations and inadequacies.The previous study always focused on general M & A tax planning method. But my study starts with our current M & A tax planning problems and come up with appropriate countermeasures by analyzing causes. It's comparatively highly targeted. In addition, the introduction of the concept of strategic planning also has a certain novelty.