Research On Risk Management Of M Company's Merger And Acquisition Tax Planning

Tax plays a very important role in the merger and acquisition,because of the heavy tax burden,the enterprise is very likely to give up some kind of merger and acquisition,based on this,the tax planning for mergers and acquisitions has come into being.The key to merger and reorganization of enterprises lies in maximizing the value of the enterprise.In order to achieve the goal of reducing the tax burden,the enterprise can carry out comprehensive arrangements and plans in order to reduce the tax burden,so as to complete the financial objectives of the merger and acquisition.As tax is an important means of macroeconomic regulation and control by the state,the tax authorities' deviations in the process of law enforcement and some changes in the tax policy may affect the merger and acquisition behavior of the enterprises in varying degrees.Therefore,to waving a good tax planning a "double-edged sword",enterprises can not only pay much attention to the huge revenue that tax planning brings to the enterprise,but also should pay attention to the possible problems in the process of tax planning,such as risk management.This paper will focus on the design of the risk management system in the tax planning of enterprise merger and acquisition,and how to apply the system in practice to make the theoretical and practical circles pay attention to the problems in the management of the risk management of the enterprise merger and acquisition.On the basis of theoretical study and analysis,this paper puts forward the construction principle of the risk management system of the enterprise merger and acquisition tax planning-the risk management framework-the preparation of the risk management-the concrete implementation of the risk management-the performance evaluation of the risk management-the risk management system construction,which is composed of six links.Finally,we carry out a specific case analysis,take the acquisition event of M company as the research object,and take the tax planning risk management of the financing link in the merger and acquisition event as the breakthrough point to carry out systematic research,and elaborate the application of the risk management system in the process of merger and acquisition.In addition,some of the M&A activities have also been put forward.I'd like to make a personal suggestion.The purpose of this paper is to build a risk management system for the tax planning of M&A activities.It is expected to help the tax planning risk management of M&A in the practical environment,so that the risk of tax planning can be reduced to the maximum.