The Research On Tax Risk Management Of A Travel Companies In Stock Purchase

In recent years, the rapid development of Chinese economy makes a large number of enterprises rapid growth.However, in the development process due to the complexity and state and local tax law changes, enterprises are facing increasingly prominent tax risk.Especially, at present, more and more enterprises adopt the way of equity acquisition and reorganization implementation to expand, in view of equity acquisition business complexity, which inevitably causes the tax risk of doing business.In this paper, through the study of the cultural tourism group's acquisition of Hunan province a medium-sized travel case, in-depth analysis of the acquisition of equity acquisitions under the two faces of tax risk, and puts forward effective suggestions of tax risk management. Tourism as a rapid development of service industry, in recent years has emerged as a more complex development situation.Along with the expansion of online tourism, consumer demand for tourism product quality and service are rising, the traditional travel agency industry facing for transformation of confusion.Large travel agency in this constantly in the process of merger and reorganization will inevitably face all aspects of risk, including the tax risk and its management are the important influencing factors.In this paper, the author through the four parts to study the enterprise tax risk and its management problems. One is to introduce the background and significance of the topic, the literature review, research methods and content; The two is the introduction of A's acquisition of travel agency B company and two companies to acquire background. Three is the in-depth analysis of case in the face of the tax risk, including equity acquisition history before the tax risk, tax risk in the transaction process and transaction of future tax risk.This chapter is the key part of this paper. The history of tax risk points respectively in three aspects of business tax, corporate income tax and personal income tax are analyzed.Transactions in the process of tax risk distinguish general tax treatment and special tax treatment. After the transaction tax risks including the risk from three aspects such as the outbreak of the financial problem. Four is the tax risk management recommendations to improve the equity acquisitionThe value of this study was aimed at stake purchase form facing the tax risk analysis, and case study choose industry is less study tourist industry. As people life quality improvement, the expansion of the tourism industry is very rapid, but given its mode of operation of the particularity and complexity, the finance management and tax control of risk is bigger, so choose in case it is necessary to analysis the industry, is also a very practical application value. In this paper, combined with the actual concrete case, in-depth analysis of the equity in tourism enterprises before and after the acquisition of enterprises of all kinds of tax risk, and then the management of tax risk provides targeted and advisory opinions. Hope that through this article research to enterprise itself on the tourism industry of tax in the process of risk management and share purchase tax risk management to provide the construction of positive thinking.