M & A Tax Planning

Mergers and acquisitions have become enterprises to expand production scale, to diversify business operations, and market share, reduce investment risks, tax planning, access to advanced technology and an important means of resources. In recent years,China M & A market burst forth a tremendous enthusiasm, all walks of life are filled with M & A atmosphere. However, through mergers and acquisitions to the interests of the enterprises, but also inevitably accompanied by the cost of various expenditures, including taxes and fees is a very important expenditures.Therefore, on mergers and acquisitions in corporate tax planning issue of the acquisition will have a far-reaching significance.This article is not confined to purely from the point of view M & A Tax Saver's tax planning, but in the Composite acquisition costs and risks weigh on the basis of development and selection of the best tax planning programme.Because, although many of the enterprises in mergers and acquisitions have the time to foster a sense of the concept of planning, but the result is not outweigh few results. Analysis of these failures of the case, because we see that many enterprises are in the process of tax planning, only attach importance to the reduction of the tax burden which has ignored the implied costs and risk factors.In this paper, the main part consists of three parts.The first part, the existing enterprises in China on a number of mergers and acquisitions, tax laws and regulations, also pointed out that the acquisition of Chinese enterprises in tax planning, easy to commit and easy to ignore the problem, and those put forward its own proposals and views.The second part, summed up for the first part of the problem, targeted for acquisition of part of tax planning an analysis of major enterprises from the M & A target selection, acquisition financing, acquisition financing of the choice of three aspects are discussed in detail, to To the corresponding tax planning methods and ideas.The third part, the paper divides into the influence tax payment preparation plan implementation's factor the objective external environment and the collection institution's human factor. For different factors, using quantitative and qualitative terms the method of combining planning the cost and risk to assess whether a tax planning programme implementationThis article on how to guide corporate mergers and acquisitions tax planning and analysis contained the attention of the costs and avoid the risk of the reference to a certain extent.