Comparative Analysis On M&A Tax Cost Of Real Estate Enterprises

Under the influence of policy regulation and land supply,the comprehensive cost of land acquisition by real estate enterprises in the primary market keeps rising.Acquisition becomes the main way for real estate enterprises to acquire land or expand in scale.Tax costs are becoming larger and larger as a proportion of acquisition costs.Fully comparative analysis of the tax cost of equity acquisition and asset acquisition can help enterprises choose the most appropriate development path to achieve their strategic goals.Under the mode of equity acquisition and asset acquisition,the tax cost is quite different..Firstly,this paper systematically summarizes the theoretical research results of domestic and foreign experts on the tax cost of equity acquisition and asset acquisition,and summarizes related research.According to the basic idea of comparative analysis of the tax cost of property acquisition and equity acquisition,the tax cost and planning risk of asset acquisition,the tax cost and planning risk of equity acquisition are analyzed,and the tax cost and risk of both are comprehensively analyzed.The case of acquisition of enterprise H by M is selected for background introduction,and the tax cost and planning analysis of asset acquisition,tax cost and planning risk of equity acquisition are analyzed.The two schemes are comprehensively compared and analyzed,and the acquisition scheme adopted in practice is evaluated.Finally,the conclusion and prospect are put forward and the enlightenment of the analysis results on similar transaction behavior of real estate is put forward.