A company merger is a common form of corporate reorganization aimed at expanding operational scale, enhancing competitiveness, and optimizing resources in terms of finance, human capital, and market access. Under this arrangement, one or more companies transfer all of their assets, rights, and lawful obligations to another company and cease to exist upon completion of the merger. To ensure that the merger is conducted in a lawful and effective manner, enterprises must fully comply with the accompanying legal procedures. First, the parties are required to carry out a comprehensive review and due diligence of legal status, financial matters, labor issues, tax compliance, and contractual arrangements in order to identify potential risks. Next, the enterprises must approve merger resolutions, execute a merger agreement, and formulate a labor utilization plan in accordance with applicable regulations. The merger dossier must then be submitted to the business registration authority to record changes relating to legal entity status, charter capital, ownership structure, and business lines. Upon completion of registration, the surviving company assumes all rights and obligations and continues to perform the existing commitments. Thorough preparation and strict compliance with procedural requirements will facilitate a smooth merger process and help minimize potential disputes.