水电企业并购中的涉税风险及其解决办法

Tax Risk and Its Solution in Mergers and Acquisitions of Hydropower Enterprises

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.