Study On Tax Planning And Riskin Enterprise Merger And Acquisition

Mergers and acquisitions is the preferred way of rapid expansion and integration of enterprises. Mergers and acquisitions activity for enterprises to expand the market scale, improve economic efficiency. In many factors affecting enterprise mergers and acquisitions, tax factors play a crucial role, enterprises should think ahead of mergers and acquisitions the steps in the process of tax planning, realize the maximization of profit after tax, make acquisitions made greater gains. This paper gives a detailed analysis of the enterprise in the merger of tax planning strategies, help enterprises to use the tax system design tax planning, with guidance and reference for enterprise mergers and acquisitions.This paper mainly adopts the method of case analysis. Firstly, this paper introduces the tax planning’s basic theory, secondly, through the introduction and analysis of the basic facts. It is pointed out that the two-step mergers and acquisitions in the process of tax planning and the main points of the risk, and combining with our current tax policy and the planning schemes are designed. Finally, the essence and principles of tax planning, as well as the enterprise in cross-border mergers and acquisitions to carry out tax planning proposals.Through on the acquisition of Wal Mart in mergers and acquisitions of trust Mart tax planning points and risk analysis, it can be seen, in the first step in the process of mergers and acquisitions, business success by non resident enterprises indirect transfer of equity of tax planning, but in the second step of the merger and acquisition process, enterprises can not timely attention to the change of domestic policy environment, still take the same plan, resulting from the adjustment of anti tax avoidance of the State Administration of taxation.The essence of tax planning is to make the appropriate arrangements according to changes in tax policy environment, help enterprises to reduce the tax burden of the tax laws and regulations, so as to realize the maximization of enterprise value. First, tax planning should focus on the long-term interests of the company rather than the immediate short-term interests, it should be to adhere to a planned, for their own development have more long-term planning, strategic layout consider enterprise where the tax policies and characteristics. Secondly, enterprises in mergers and acquisitions should improve the tax planning risk consciousness, timely follow-up tax provisions of the update, a careful reading of different schemes of tax and risk management, pay attention to details and change of the legal provisions, make full use of preferential tax policies for tax planning, from reduced by anti tax evasion investigation of possibility. Finally, enterprises should establish enterprise internal tax control system and risk warning mechanism, timely identification, assessment, monitoring and prevention, strengthen enterprise tax risk management, ensure the greatest degree of business interests of enterprises are facing the tax risk.