Research On Tax Planning Of Y Company Merger And Acquisition T Company

As the market economy is becoming more and more perfect,more and more companies use the enterprise merger and acquisition activity to expand the scale and open up new market.In the short term through the company mergers and acquisitions,the company can bring a lot of resources,compared to the internal accumulation of the company's development and growth,more rapidly,is usually an important strategy for the company to expand its operations.Tax revenue in the company's acquisition and other activities is not the main objective of the company to consider,but it is important to the decision-making and implementation can not be ignored.The company should be in understand the tax laws and regulations,make full use of the tax policy,active use of tax leverage and corporate mergers and acquisitions activity combining all aspects,reduce the tax burden,reduce the cost of the tax,to create greater economic benefits.In this paper,the company mergers and acquisitions and mergers and acquisitions in the tax planning theory has been studied and sorted out,the analysis of the motivation of corporate mergers and acquisitions.Describes the tax planning is taxpayers in does not violate the relevant tax laws and the premise,the production and business activities and financial prior planning and arrangements,a variety of design tax scheme,selection and optimization,to maximize the pursuit of economic interests.Company merger and acquisition tax planning from the perspective of tax cost of the payment and financing activities are reasonable prior planning and arrangements,as far as possible to reduce the cost of corporate tax,to achieve the maximization of value of the company as a whole.On the analysis of the company merger and acquisition of the meaning and motivation,corporate merger and acquisition related tax policy,tax plan on the foundation of theory,indicates that in the company's merger and acquisition activities in the implementation of tax planning and feasibility study,combined with Y company mergers and acquisitions of T company as an example,analysis of the Y and T company's basic situation,the motive of M&A by of Y company merger and acquisition tax planning research,the use of the theory and practice.Of Y company in mergers and acquisitions of tax planning scheme design on the existing problems were analyzed,and from mergers and acquisitions(M&A)in payment choice,financing,accounting processing method of choice,the organization form of different schemes were compared,and of Y company's tax planning scheme and implementation are given the relevant recommendations,there is the risk of proposed measures to prevent.However,this paper does not have the thorough analysis company mergers and acquisitions in the process of tax planning facing the complex internal and external environment factors,still need further discussion and research about the company mergers and acquisitions related to tax the tax planning theory.