Research On Tax Planning For WE Group's Mergers And Acquisitions Business

With the implementation of the strategy of "the Belt and Road Initiative" and the increasing and expanding of FTA(Free-Trade-area),standardized and diversified enterprise groups have increased dramatically in China,assets reorganization has been the necessary requirement of market economy and important way to adjust business organization.Merger,acquisition,division etc,are becoming important in economic problems of China.From the national policy level,in order to promote competitiveness of Chinese enterprises and form scale effect,China take an increasing supportive attitude to mergers and acquisitions in economic life,to promote transformation and upgrading of enterprises.This paper analyzes the tax-related factors for a variety of common mergers and acquisitions of Chinese enterprises,on the theoretical basis of the meaning,the type and the procedures of mergers and acquisitions,taking the several restructurings of WE Group for example.From several aspects such as the options of acquisition target,financing and payment,it studies the necessity and feasibility of tax planning in M&A,and further summarizes the basic ideas and points of it.Based on the above analysis,the author draws the following conclusions:more comprehensive tax trade-offs should be made in the M&A tax planning;M&A tax planning requires a combination of tax changes to make timely adjustments;the enterprises need to communicate with the tax authorities and obtain confirmation where there is controversy.