期刊文献+

水电企业并购中的涉税风险及其解决办法 被引量:1

Tax Risk and Its Solution in Mergers and Acquisitions of Hydropower Enterprises
下载PDF
导出
摘要 在水电企业并购中,并购企业往往关注目标企业的财务风险、经营风险而忽视税务风险,从而给并购埋下隐患。因此,并购企业在并购过程中必须履行税务识别、清查程序来规避税务风险,同时将涉税问题纳入谈判框架并在谈判结果中纳入合同风险规避条款,以减少并购方因接受目标企业而可能承担的税务损失。 The merger of enterprises tend to focus on the financial and operational risk of the target enterprise instead of tax risks in the M & A of hydropower enterprises. The hidden hazards of M & A was in the merger enterprise. Therefore, the merger enterprise must complete tax identification and examine the procedures to avoid the tax risk in the process of M & A. Meanwhile, the merger enterprise need to add tax problems into the framework for negotiation and include the circumvent clauses for contract risk into the results of the negotiations, so that they can reduce the potential tax losses in the merger of target enterprise.
作者 汪朝忠
出处 《西南交通大学学报(社会科学版)》 2016年第2期121-124,共4页 Journal of Southwest Jiaotong University(Social Sciences)
关键词 企业并购 水电企业 税务风险 并购风险 风险识别 风险管理 M & A hydropower enterprises tax risk M & A risk risk identification riskmanagement
  • 相关文献

参考文献12

二级参考文献29

  • 1李文华.企业并购的财务风险防范[J].审计与理财,2005(3):27-28. 被引量:12
  • 2王太顺.企业并购财务风险产生的原因及控制途径[J].会计之友,2006(12S):63-64. 被引量:31
  • 3吴显英.企业的文化风险及其评价指标体系分析[J].企业经济,2007,26(3):54-56. 被引量:3
  • 4马克·L·塞罗沃著 杨炯译.协同效应的陷阱[M].上海远东出版社,2001年版..
  • 5[4]杜刚.管理数学基础-理论与应用[M].天津:天津大学出版社,2003.5-80.
  • 6Niden C M, An Empirical Examination of White Knight and Corporate Takeovers:Synergy and Overbidding, Financial Mabagement/winter, 1993 (4).
  • 7Richard Schoenberg,Richard Reeves,What Determines Acquisition Activity Within an Industry, European Management Journal,Vol. 17(1), 1999.
  • 8Ralph M.Bmid, The Price and Profit Effects of HOrizontal Mergers in Two- dimensional Spatial Competition, Economics Letters Vol.62, 1999.
  • 9Tong Grandy,Strategy, Acquisitions and Value,European Management Journal Vol. 14(2) 1996.
  • 10李卫玲.并购重组坚持效益优先[N].中国财经报,2001-05—31.

共引文献101

同被引文献3

引证文献1

二级引证文献3

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部