中汇观点：IPO税务合规三大核心维度与风险应对策略

Group 1 - The core focus of the article is on the importance of tax compliance during the IPO process, highlighting that tax issues are critical for companies aiming to successfully enter the capital market [1][2] - The article emphasizes the need for companies to systematically identify, assess, and address various tax risks that may arise during the IPO process, particularly concerning historical compliance, structural adjustments, and the stability of ownership [1] - It is noted that unresolved tax issues can significantly delay or even jeopardize the IPO process, making it essential for companies to conduct thorough tax health checks and risk assessments prior to listing [1] Group 2 - The article discusses specific tax considerations during the transformation from a limited liability company to a joint-stock company, particularly regarding the tax implications of net asset conversion and retained earnings [2] - It highlights that historical tax issues related to equity changes, especially "zero consideration" or "fair value" transfers, may lead to tax adjustments by authorities if not justified by reasonable commercial rationale [2] - The choice of restructuring methods is crucial as it directly impacts tax liabilities, and companies are advised to maximize the use of special tax treatments to achieve tax neutrality and minimize cash flow burdens during restructuring [2] Group 3 - The forum organized by Zhonghui Accounting Firm aimed to facilitate discussions on the latest capital market policies, review key points, and practical operations, providing a platform for effective dialogue among stakeholders in the IPO process [3] - Experts from major stock exchanges were invited to share insights on the latest policies and application requirements, contributing to a comprehensive understanding of the current capital market landscape [3] - The event focused on connecting high-quality enterprises in the Yangtze River Delta and nationwide with the capital market, promoting efficient interactions among various parties involved in the IPO process [3]