Analysis About Mergers And Acquisitions Of Reorganizations Of Tax Planning Of The Company F

Mergers and acquisitions as an important measure of enterprise strategy management, under the drive of economic globalization is more and more widely applied to the process of enterprise development, our country gradually in the domestic and foreign mergers and acquisitions market showed strong momentum. Activities of mergers and acquisitions in the influence of many factors, tax factors in the success of the merger and acquisition plays a vital role. Therefore, only reasonable and legitimate were tax planning, in order to make mergers and acquisitions more smoothly, to achieve the maximization of corporate interests. And in this process plays a role in regulating the market behavior of tax, to boost the overall development.The six part in mergers and acquisitions tax planning. Firstly, it introduces the concept of tax planning and development background, the significance of this paper and at home and abroad for tax planning to do research and contribution; secondly, it discusses the mergers and acquisitions and tax planning an overview of relevant theories and tax planning way; then the M & F company and target company B of the introduction of the background of the merged, it is concluded that the M & A and the necessity of tax planning; thirdly, through the research of M & A of F Company B company mergers and acquisitions, with mergers and acquisitions tax planning practice method, for each have advantages and disadvantages of three merger and acquisition scheme and Purchase cost and tax cost comparison, selection of merger and acquisition cost minimum, a moderate risk of merger and acquisition scheme; finally through the examples in this thesis study concluded that, enterprise in mergers and acquisitions tax planning to give full play to the tax shields of tax and national tax policy of tax relief, so that enterprises get maximum tax benefits,, and pay attention to pay close attention to the state’s tax policy adjustment, in order to ensure the enterprise tax planning work carried out smoothly.