Financial restructuring and valuation adjustment are normal commercial means in corporate mergers and acquisitions. Their purpose should be to enhance corporate value, optimize resource allocation and other legitimate business goals, and the transfer of benefits and tax avoidance through these means is illegal, illegal and unethical behavior, which will harm the interests of all parties and face legal responsibilities. Therefore, it is notIt should not be allowed to do so either. Legal and compliant corporate M&A financial operations include reasonable evaluation of assets, optimization of financial structure, and improvement of operational efficiency. And any attempt to manipulate financial data through improper means, transfer profits, evade tax obligations, etc. may cause serious consequences, such as regulatory penalties, legal proceedings, etc., and undermine the fairness and healthy order of the market. Corporate mergers and acquisitions should follow laws, regulations and business ethics, and realize development and synergies in a legitimate, transparent and sustainable manner to protect the legitimate rights and interests of shareholders, creditors, employees and other stakeholders. We should advocate legal and compliant business practices and jointly maintain a good market environment.