HR Company Merger And Acquisition Of JZ Company Tax Risks Research

With the continuous development of the capital market,mergers and acquisitions have become more and more common,becoming a common way of capital operation of listed companies.Successful merger and acquisition of listed companies will enhance the competitiveness of enterprises in the market,enhance profitability,create shareholder wealth,and significantly enhance enterprise value.In the context of more and more active mergers and acquisitions transactions among enterprises,the mergers and acquisitions activities of listed pharmaceutical companies are more frequent,and the growth rate of the number of mergers and acquisitions companies has reached double digits.In the process of continuously expanding the scale and increasing the speed of mergers and acquisitions of listed pharmaceutical companies,the importance of tax treatment is gradually reflected.Some mergers and acquisitions activities of companies are affected by tax treatment,leading to the suspension of the whole mergers and acquisitions project.To solve the relevant tax problems in the process of merger and acquisition,the first step is to fully identify the tax risks.This paper starts from the tax problems of the acquirer,explores the tax problems in the process of merger and acquisition,and provides some ideas for the tax risk management in the process of merger and acquisition.Combining with the time point of merger and acquisition,this paper analyzes the tax risks of pre-transaction,in-process takeover and post-merger integration,and analyzes the tax-related risks of China resources pharmaceutical's merger and acquisition of jiangzhong pharmaceutical successively in terms of case background.Next,using quantitative analysis method,which will take over mergers and acquisitions,mergers and acquisitions,mergers and acquisitions integration tax risk as mergers and acquisitions risk secondary indexes,to select the target enterprise,the financing way,regional tax policies as mergers and acquisitions risk level indicators,such as in CRC mergers and acquisitions in the river pharmaceutical medicine,for example,established a relatively perfect tax risk index system.Then,the tax risks in the process of relevant mergers and acquisitions were quantitatively analyzed by using the fuzzy comprehensive evaluation method,and the tax risks of China resources pharmaceutical's merger and acquisition of jiangzhong pharmaceutical were calculated in the low risk range.Finally,the combination of qualitative and quantitative analysis is used to make a judgment on the tax risk result of the merger of China resources medicine.Judging from the current progress,the tax risk of the merger is low,and the author predicts that it will be a successful merger in terms of tax.By analyzing the tax risks of China resources pharmaceutical's acquisition of jiangzhong pharmaceutical,the author concludes that the acquisition is worth learning from,such as making full use of tax policies and selecting suitable acquisition targets,in the hope of enlightening enterprises of the same type.At the same time,the author puts forward some Suggestions on the future merger and acquisition integration stage of China resources medicine,including business integration,strategic integration and management integration,so as to prevent the subtle changes and continue to control the tax risks of merger and acquisition.