Reorganizationandmergerforenterprisestointegrateresources,occupythemarket,formmergereffectandbusinesssynergy,butalsotoimprovethetaxburdenprovidesthepossibility.DuetothecomplextaxsysteminChinaandtheuniquetaxlawsandregulationsofenterprisereorganization,thetaxburdengeneratedbydifferenttransactionmodeswillbeverydifferent.