In Mergers And Acquisitions Tax Planning Study

Tax-planning refers to the reasonable and well-designed plan that the taxpayer makes for his own financing, investment and operation, within the limits permitted by the existing taxation system, to gain as many benefits as possible in tax saving and fulfill the goal of stockholders' wealth-maximizing or enterprise' value-maximizing. Tax-planning is widely known in foreign countries, especially in the developed western countries, but is still in starting stage in China. With the setting-up and improvement of socialist mark economy and China's entry into WTO , tax-planning, one of the important means that tax pays lower cost and enhance competitiveness, will certainly develop faster than even before.From the perspective of M&A, this paper probes into some tax problems associate with links in the process of M&A. In real economic life, many enterprises in China overlook the organic combination of M&A and tax-planning, which makes enterprise pay more tax in M&A activity and add to the enterprises' tax burden. Therefore, attention should be paid to tax-planning in M&A so as to reduce the M&A and lighten the tax burden. The tax planning in M&A is an advanced and reasonable plan to choose the object and finance. It can help the company reduce the cost and achieve the goal of value maximization. If a company's tax planning is implement successfully, it can enjoy the benefit of the taxation, in opposite, if we ignore the tax problem, it may bring a lot of troubles, so much as get into a trap. The decision-making should pay attention to this.From the perspective of M&A, this paper probes into some tax problems associated with links in the process of M&A. In real economic life, many enterprises in China overlook the organic combination of M&A and tax-planning, which makes enterprises pay more tax in M&A...