Research On The Tax Planning Of KY Pharmaceutical Company Merger And Acquisition SYD Medical Device Company

With the deepening of supply side reform,and in the context of economic restructuring,production capacity and destocking,mergers and acquisitions are still accepted by investors as an idea of capital operation.The medical device industry has endogenous characteristics such as new innovation and greater profit margin,and the enthusiasm of M & A activities is increasing with the external factors such as national policy,support and development.In the process of merger and reorganization,the rational,lawful and effective tax reduction and tax risk reduction should be considered as the main factors.Therefore,this article comprehensively considers the tax planning and risk of the merger and acquisition of medical equipment enterprises,and designs the tax planning plan flexibly according to the latest tax system,so as to maximize the tax profits.This article takes KY Pharmaceutical Group as the starting point for the acquisition of SYD medical equipment company,so as to study the tax planning of the merger and acquisition of medical device enterprises.In this paper,the concept of mergers and acquisitions and mergers and acquisitions motivation types,tax planning as the theoretical basis of KY Pharmaceutical Group's acquisition of SYD medical instrument company designed three programs,according to the company,select the acquisition scheme of 2-2.And points out several risks of tax planning,and puts forward the precautions against tax related risks.This paper is divided into five chapters for research.The first chapter introduces the background and significance of the topic,literature review at home and abroad,research methods and content,and possible innovation.The second chapter introduces the concept,types and reasons of mergers and acquisitions;concept,principle and motivation of mergers and acquisitions tax planning;planning methods of mergers and acquisitions.The third chapter studies the plan of tax planning for KY Pharmaceutical Group's merger and acquisition of SYD medical equipment company.This chapter first introduces the basic situation of KY Pharmaceutical Group and SYD medical equipment company and related companies,and find out the merger motivation based on the development situation,the financial situation,put forward different tax planning on the choice of the target enterprise,merger and acquisition mode,the choice of financing methods,capital exit way of the selection of the four a.The fourth chapter analyzes the tax risks that KY Pharmaceutical Group acquired when it acquired SYD medical equipment company,and puts forward relevant risk prevention suggestions.The fifth chapter is the conclusion and prospect.The whole process of full text research is summarized,and the tax planning of medical device enterprises is prospected.