Research On Tax Planning For Enterprise Merger, Acquisition And Reorganization

Tax issues is an important issue in a competitive market environment companies face is an important factor to be reckoned with when the decision-making enterprise。 Business in the short term in order to expand rapidly at low cost, enhance core competitiveness and other targets, have chosen to mergers and acquisitions。 Corporate mergers and acquisitions, including a series of changes, mainly in:change, transfer of property rights, and other changes in business organization forms the main body, and its essence is to change the corporate property. These changes will lead to tax issues. In corporate mergers and acquisitions, corporate decision-makers need to understand tax policy. This is to ensure the smooth realization of corporate mergers and acquisitions targets, but also can reduce the tax burden on businesses related to the contrary, if the company ignored the tax issue, did not deal with tax-related matters in corporate restructuring, it is possible to increase the tax burden, but also possible acquisition targets to achieve business to adverse effects. Therefore, under the guidance of the strategic objectives and within the framework of the existing tax law, business arrangements through legitimate activities, in order to obtain the maximum benefit of the planning activity is particularly important. Reasonable line, the effective tax planning activities, you can greatly reduce the cost of business acquisitions, mergers and acquisitions to achieve maximum efficiency.Therefore, the study of mergers and acquisitions in the tax planning issues has important practical significance, as a topic to discuss in this article, I hope to provide guidance and reference to the practice of corporate tax planning, and guide enterprises to establish a correct concept of tax planning, tax planning awareness update by reasonable and effective tax planning, better use of tax leverage constraint-oriented features to achieve coordinated economic growth of enterprises and government tax revenue.The basic starting point of this paper is to ensure that enterprises in legitimate tax prerequisite to implement the optimal tax planning schemes, and thus achieve corporate mergers and acquisitions smoothly. In order to effectively analyze all aspects of tax-related issues in the process of mergers and acquisitions, the paper used the research method of combining theory and case. Is designed to provide enterprises with effective and reasonable way to reduce acquisition-related restructuring costs, to provide scientific, comprehensive tax planning strategies to achieve revenue synergies after mergers and acquisitions, to ensure sound operation of corporate mergers and acquisitions after.This thesis systematically reviews the theoretical study and practical application of the results of tax planning in mergers and acquisitions, and mergers and acquisitions in the necessity of starting from tax planning, combined with the current framework of tax regulations and policies, research and case studies using standardized combination of analyzes M & A in the tax-related business and tax factors, as well as tax planning methods study various aspects of the system are summarized. On this basis, the article uses the case study approach to Shanxi hundred round pants industry chain management, Ltd. Shenzhen Global M & A Tesco e-commerce Limited for the study, in-depth analysis of mergers and acquisitions before, during, and afterwards each link business process, combing the various aspects of tax-related mergers and acquisitions business, analyzes the contribution of capital exit links and links taxation arrangements proposed and compares the different tax planning schemes for the effectiveness of the program were summarized. Research process also interspersed some other small cases, can be more comprehensive understanding of the overall situation of the merger and reorganization of enterprises. Through systematic study of the real case, a clear corporate mergers and acquisitions tax planning ideas and complete program design, to identify tax planning space, corresponding related taxation policy, restructuring policy. Estimation of mergers and acquisitions for corporate tax planning tax savings, long and short term business performance analysis, and tax synergies analysis.Finally, conclusions and policy recommendations. Article summarizes the merger and reorganization of the relevant points of tax planning, including the restructuring process of contribution of equity trading in options and tax issues, and mergers and acquisitions for the Management of corporate tax, tax planning, mergers and acquisitions summed up the overall corporate tax administration to rebuild the content.