Research On Income Tax Planning In Corporate Restructure

With the development of market economy in our country,corporate restructuring becomes more popular.More and more corporate implement its own strategy and development goals with restructuring.As a main means of scale expansion,corporate restructuring plays a more important role in the economic prosperity and rapid development of our country.Using restructuring,corporate can not only expanse with a lower cost,optimize allocation of resources,in the meantime,its industrial structure can be upgraded,its core competitiveness can be improved,and the final goal of maximum its value can be achieved in the end.The content of corporate restructuring is rich,which contains six forms list as:corporate legal form change,debt restructuring,shareholding purchase,asset purchase,merger,division.Before restructuring,it is important to analyze every link using cost-benefit analysis method.When a corporate start restructuring,many economic activities will effect the payment of income tax.In the meantime,the cost of restructuring can't be ignored as the amount of income tax involved is usually huge.Thus,we should take special notice on income tax when talking about restructuring.And it's crucial to look for tax planning space in the practice of corporate restructuring.Taking income tax planning in the process of corporate restructuring as research object,this thesis will analyzing the relationship between corporate restructuring and tax planning,as well as analyzing the feasibility of making income tax planning for corporate restructuring.This thesis will use both theoretical study and case analysis to analyze the income tax planning in the process of corporate A,group M's subsidiary corporation,restructuring corporate b.This thesis gives out four plan for tax income planning which are asset purchase,shareholding purchase,merger,division.When analyze each planning this thesis takes both income tax cost and other relative cost which may affect the restructuring into consideration.Which needs to be pointed out is that this thesis has not come to a conclusion that which planning is the best,instead it indicates the conditions which need to be met if the planning be adopted.As the case is a common situation in corporate restructuring in our country,this thesis will begins with the particularity of the case and then rise up to the universality of the theory to analyze the universally applicable basic theory and feasible solution in corporate restructuring in our country hoping that it can set up correct concept of income tax planning for corporate.Taking corporate restructuring as a starting point,this thesis makes in-depth method study and theoretical discussion on the income tax planning of corporate restructuring.First of all,this thesis introduces the meaning of corporate restructuring and new rules of our country related to income tax in the process of corporate restructuring,which are general tax treatment and special tax treatment.Secondly,this thesis systematically analyzes basic principle and thinking method of income tax planning of corporate restructuring,also analyzes the conditions under different income tax planning.At the following part,based on new tax rules,this thesis put forwards four income tax plans after analyzing the case,and comes up with practical ways to maximum corporate value and risk-control after compare the four plans.