Author(s)

Rong Huang

Corresponding Author

Rong Huang

ABSTRACT

With the in-depth development of domestic supply-side structural reforms and the continuous transformation and upgrading of economic growth patterns, corporate M&A market in China has continued to prosper, and the amount of M&A has repeatedly hit new highs. Taxation affects the success of corporate restructuring. Proper tax planning can reduce the cost of corporate mergers and acquisitions and help companies maximize the benefits of mergers and acquisitions. Based on the discussion of corporate restructuring tax policies and tax planning methods, this article conducts an in-depth analysis of the tax planning during the reorganization of China Enterprise Co., Ltd. in the merger and acquisition of Shanghai Middlestar Group Co., Ltd., so as to provide other companies with relevant experience in terms of reasonable tax planning and reducing the tax burden of restructuring.

KEYWORDS

Tax Planning, Mergers and Acquisitions, Corporate Income Tax