Research On Tax Planning In Enterprise M & A

With the development of today’s world economic integration, mergers and acquisitions have become an important means of economic development of countries,As the famous American economist Stigler said:"There is no one big US companies than by a certain degree, some form of mergers and acquisitions to grow up, hardly a big company mainly by internal expansion to grow up."M&A is an important tool for economic development, and tax planning as an important part of corporate mergers and acquisitions during the program design, the completion of mergers and acquisitions targets have an important role in M&A tax planning is only subject to the conditions before the state’s tax policy it makes sense, and the current study of mergers and acquisitions in the tax planning is still at a preliminary stage, the system has not yet formed a mature theory. For these reasons, this article from a business point of view, for the acquisition of research tax planning issues.This paper attempts to tax planning from the perspective of the theory and practice of the methods and strategies of tax planning M&A activity in exploration. This paper is divided into seven parts, the contents are as follows:The first part is an introduction, in the context of the background and significance of the introduction, literature review study abroad, research ideas and methods presented in this paper.The second part is the theoretical basis for analysis.The third part is a comparative analysis of tax policy and foreign mergers and acquisitions, mergers and acquisitions by foreign tax policy analysis, reference to China, the development process of China’s tax policy, the comparative analysis of foreign mergers and acquisitions tax policy.The fourth part of the current tax policy of mergers and acquisitions, according to the tax-free mergers and acquisitions taxable elaborate two modes respectively.The fifth part of all aspects of mergers and acquisitions in the design of tax planning, mergers and acquisitions, respectively, target selection, payment options, financing options, as well as aspects of the accounting treatment of post-merger integration tax planning program design.The sixth part of case studies, more representative cases selected a comprehensive analysis of mergers and acquisitions tax planning.Part Ⅶ of the conclusion of the full text and summarized.