The Study On The Tax Risk Assessment Of BL Companyin JL Group

The occurrence of enterprise M&A in our country at present is quite frequent. Mergers and acquisitions involving tax issues of very complex, involving has a very wide range of taxes, involving many tax documents provisions scattered messy, and changes frequently. M&A enterprises are faced with the risk of mergers and acquisitions related tax, therefore, this subject standing on the ground of dominates a corporate mergers and acquisitions to evaluate enterprise M&A tax risk, tax risk management to support enterprises to M&A.First of all, this paper introduces the concept, principle and synergistic effect theory of M&A and points out that the merger and acquisition activity must deal with the three core link, namely, mergers and acquisitions, mergers and acquisitions takeover and merger and acquisition integration. Secondly, on the basis of tax risk source in enterprise operation and management activities, in accordance with the above three links to M&A JL group BL company’s M&A tax risk is divided into three parts, at the same time according to their respective characteristics using different methods are analyzed. Through the analysis of the transaction path of M&A to analyze the risk of M&A tax, the tax assessment index method is used to analyze the existing potential acquisition target enterprise fords the tax risk, and mergers and acquisitions over the tax risk, into the business model canvas nine plate model change due to merger integration is analyzed by M&A activities may bring enterprise tax risk that is integration of tax risk. Later, on the basis of risk analysis to the above three risks as mergers M&A risk secondary indexes created JL group BL tax risk index system of the company. And the entropy weight fuzzy comprehensive evaluation method for the model of JL group merger BL company tax risk is assessed. Finally, according to the results of the assessment for JL group provides tax advice about risk management.