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Mergers and acquisitions of Chinese enterprises income tax planning studies

Author: YiShanFeng
Tutor: YinAiZhen
School: China University of Petroleum
Course: Accounting
Keywords: Mergers and acquisitions Tax Planning Income tax
CLC: F275
Type: Master's thesis
Year: 2010
Downloads: 784
Quote: 4
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Abstract


Since 2008, the world financial crisis caused a new round of mergers and acquisitions boom , mergers and acquisitions as an important form of enterprise capital operation in the economic development plays a very important role . Companies can carry out strategic restructuring through mergers and acquisitions to achieve diversification goals to achieve greater competitive advantage. Macroeconomic impact of the tax as a micro- enterprise of any important economic factor is the mergers and acquisitions can not be ignored important planning objects. In mergers and acquisitions in the effective tax planning directly affects the acquisition costs, benefits, risks and other factors , even related to mergers and acquisitions into two lost 00.8 Nisshin January 1 officially implemented the Enterprise Income Tax Law , the new income tax law unified the enterprise income tax increase compared with the old law , modify , and improve a lot of content , so relying on the old law of the many ways to lose a foundation for tax planning , corporate income tax planning structure will undergo profound changes , mergers and acquisitions involving income tax planning is no exception. Therefore, in the form of mergers and acquisitions research how to do tax planning income tax has important theoretical and practical value . Articles from the perspective of the acquirer under the new situation of mergers and acquisitions income tax planning studies , using a combination of theoretical and practical approach. First, in the study of enterprise mergers and acquisitions and tax planning on the basis of the theory of M \u0026 A tax planning goals, feasibility and necessity , etc. were discussed ; Secondly, the corporate income tax policy related to mergers and acquisitions were analyzed , focusing on the promulgation of new regulations on mergers and acquisitions tax effect of tax planning , mergers and acquisitions for the study of methods and strategies to provide income tax planning , paving the way ; subsequently, respectively, on the pre-merger companies the choice of target companies , mergers and acquisitions of different payment methods, Mergers and Acquisitions after the merger of different financing methods and organizational forms of enterprises in areas such as tax planning ideas systematic research , supplemented by a simple form of case to explain ; Finally, on the basis of the above study with a case in the form of mergers and acquisitions for comprehensive tax planning analysis , and guide enterprises in all aspects of mergers and acquisitions rational use of tax policy tax planning , mergers and acquisitions and ultimately achieve lower costs and achieve the purpose of mergers and acquisitions to maximize efficiency .

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CLC: > Economic > Economic planning and management > Enterprise economy > Corporate Financial Management
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