Corporate mergers and acquisitions mainly include three forms: company mergers, asset acquisitions, and equity acquisitions. There are many motives for corporate M&A. It can be for the pursuit of economies of scale, for the realization of diversified operations, or for obtaining advanced technology and management experience, etc. But there is only one goal: to pursue the maximization of corporate profits. Tax issues directly affect the realization of corporate profits. If the tax payment situation of the enterprise has not been accurately reviewed before the merger and acquisition, it will make the enterprise after the merger and acquisition bear unnecessary risks. Therefore, how to prevent tax risks during the process of corporate mergers and acquisitions is an issue that all parties involved in the M&A should pay attention to.