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1、AbstractAbstractAstheworldwaveofmergersandacquisitionsappearconstantly,followingtheeratrend,China'senterprisesusemergersandacquisitionstoexpandmarketshare,enhanceenterprisecompetitiveness,realizethemergersandacquisitionsbothsides"win-win"situation.Inaddition,redu
2、cingthetaxburdenbecomesthefactorsthatcannotbeignoredinmergersandacquisitions.Throughreasonabletaxplanning,optimizingtaxmattersinmergersandacquisitions,reducetaxcost,realizetheenterprisebenefitmaximization.Inthispaper,ourM&Aactivityasthestartingpoint,researchmerge
3、rsandacquisitionsandtaxplanningtheoreticalknowledgeandpracticalexperience.ourtaxpolicyastheyardstick,combiningwiththetaxplanningandprocessofM&A,exploremergerprocessinallaspectsoftaxplanning,isintendedtodesignarationalandeffectivetaxplanningschemes,guidespecificat
4、ionsofmergersandacquisitionsactivity,lawfulconduct,promotehealthy,long-termdevelopment.Thepaperusesthetheoreticalresearch,investigationandanalysis,contrastiveanalysis,empiricalstudy,combinedwithscientificresearchabouttaxplanningofenterpriseM&Aathomeandabroad,aswe
5、llastheconcretecasetocarryonthedetailedanalysisanddemonstration.Accordingtoenterprisemergerandacquisitionprocessandstepsoftaxplanning,combinedwiththeactualoperability,taxplanningcanbedividedintothefollowingmainareas:Firstly,acquisitiontargetstochooseoftaxplanning
6、;Secondly,thepaymentoptionoftaxplanninginM&A;Thirdly,financingchoiceoftaxplanninginM&A;Fourthly,accountingmethodsoftaxplanninginM&A;Fifthly,taxplanningofmergerintegration.Eachlinkofthetaxplanningpoints,andthereforeneedstheenterpriseflexibletaxpolicy,makefulluseof
7、taxincentivesforreasonableplanning.Attheendofthepaperwithspecificcasesdemonstratetheoperationalplanningmethodsinmergersandacquisitions.Meanwhile,thepaperalsostressed,inM&Aactivity,inadditiontoconsideringthetaxfactorsinM&Aprocess,planningfornon-taxfactorsshouldals
8、obebalanced,soIIAbstractthattheoveralllayout,tomaketaxplanningschemeismoresuitableforthedevelopmentofenterprises.Throughtheanalysisofthispapershowsthat:taxplan
