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1、ABSTRACTM&Aisanimportantmeantoachievethegoalofexpansionandintegration,itistheessentialwayforenterprisedevelopment.M&Aactivityisacomplexprocessinfluencedbymanyfactors.Throughouttheprocessofmergersandacquisitions,taxisalwaysoneofthekeyfactorsaffectingthesuccessofcorpor
2、atemergersandacquisitions.Withtheimprovementofmergersandacquisitionstaxpolicy,Chineseenterpriseswillsetoffanewroundofmergersandacquisitionsboom.TakeadvantageoftaxpolicytodotaxplanningisnotonlyconducivetosmoothlyconductM&Aactivity,butalsoconducivetoplayaregulatoryrole
3、intaxpolicy.ThispaperanalyzestheM&Ataxplanningstrategiestohelpcompaniessavetaxcosts,toachievethestrategicobjectivesofmergersandacquisitions.Thisarticletakesanapproachofcombiningtheoreticalresearchandcasestudytogether.Firstly,afterintroducingthedomesticandinternationa
4、lresearchabouttaxplanningformergersandacquisitions,thispaperelaboratedmergersandacquisitionsandtherelatedtaxplanningtheories.Afteranalyzingthemotivationofcorporatemergersandacquisitionsactivity,theM&Aprocessisdividedinto4phases,thepreparatoryphase,thenegotiationphase
5、,implementationphaseandthepost-mergerintegrationphase.Thenintroducesthemeaningandgoaloftaxplanningandtherelationsbetweenrestructuringandtaxplanning,establishingthetheoreticalbasisofthearticle.Secondly,thesystemanalyzesthecorporatetaxburdeninvariousstagesoftheprocesso
6、fmergersandacquisitions,establishedtherulesthatshouldbeobeyedinM&Ataxplanning,andinturnfromchoosingtherightacquisitiontargetsenterprise,theappropriatewayofpaymentandfinancing,aswellaspost-mergerintegrationandotheraspectsoftheenterpriseproposedmergerandreorganizationo
7、ftaxplanningstrategies.Then,basedontheuseofthelatesttaxpolicyinmergersandacquisitions,citingacaseofM&AtocomprehensiveanalysisthetaxplanningofM&A.Finally,thearticlecometoconclusionsandsuggestionsforcorporatemergersandacquisitionstaxplanning.KEYWORDS:Mergersandacquisit
8、ions;taxplanning;strategicgoalsIV目錄摘要..............................................................................................
