行政司法问题

Administrative and judicial issues

了解并购是否违反法律规定;能否通过相关机构审批；是否有潜在的法律风险。

Understand whether the merger and acquisition violates laws and regulations; Whether it can be approved by relevant authorities; Whether there are potential legal risks.

资源匹配问题

Resource matching problem

了解目标企业的现有资源、产品结构、业务模式能否匹配企业的发展战略、目标市场等。

Understand whether the existing resources, product structure and business model of the target enterprise can match the development strategy and target market of the enterprise.

员工安置问题

Employee placement

员工安置关系目标企业的顺利交接以及社会的稳定，所以并购方应该加以重视，在安置员工时把握以下几个原则。

Employee placement is related to the smooth handover of the target enterprise and the stability of the society, so the acquirer should pay attention to it and grasp the following principles when arranging employees.

1.所有员工原则上全部接收，原工资、福利待遇保持不变，并给过渡期，般控制在两个月(或更长时间)以内，以保证收购的顺利进行。

1. In principle, all employees will be accepted, the original salary and welfare will remain unchanged, and the transition period will be controlled within two months (or longer) to ensure the smooth progress of the acquisition.

2.过渡期结束后，所有留下来的员工一律竞争上岗，重新签订书面劳动合同。

2. After the end of the transition period, all remaining employees will compete for jobs and sign a written labor contract again.

3.为了避免经济和劳动纠纷，原则上不主动开除员工。

3. In order to avoid economic and labor disputes, employees shall not be dismissed voluntarily in principle.

4.特殊员工，特殊对待，比如“三期”中的女职工以及工伤、工亡员工，以保证企业经营稳定和并购顺利进行。

4. Special employees, special treatment, such as female employees in the "Phase III" and employees injured and killed at work, to ensure the stability of enterprise operation and the smooth progress of mergers and acquisitions.

债权债务问题

Creditor's rights and debts

重点关注目标公司的对外债务、隐藏债务、或有负债、对外担保等，并让股权转让人对债务的具体数额做出明确承诺，约定转让人违反承诺应承担的违约责任。

Focus on the external debt, hidden debt, contingent debt, external guarantee, etc. of the target company, and let the equity transferor make a clear commitment to the specific amount of debt, and agree on the transferor's liability for breach of contract in breach of commitment.

土地、房产问题

Land and real estate issues

重点关注土地、房产的资质手续是否合法，是商业用途还是工业用途，剩余使用期限，是否存在抵押等。

Focus on whether the qualification procedures of land and real estate are legal, whether it is for commercial or industrial use, the remaining service life, and whether there is mortgage.

出资问题

Capital contribution

清查转让方是否已经就其认缴的出资额实际缴付了出资。

Check whether the transferor has actually paid the capital contribution for its subscribed capital contribution.

股权结构问题

Equity structure

清查转让的股权是否有瑕疵、是都被法院冻结、是否有出资瑕疵、股权持有人资格是否合法等。

Check whether the transferred equity is defective, whether it has been frozen by the court, whether it has defects in capital contribution, and whether the qualification of equity holders is legal.

税收问题

Tax issues

了解不同转让方式涉及的税收、税神、税负及相应优惠政策。

Understand the tax, tax spirit, tax burden and corresponding preferential policies involved in different transfer methods.

重大讼诉

Major litigation

是否存在重大未决讼诉及其对未来利润的影响。

Whether there are major pending lawsuits and their impact on future profits.

鉴于股权正式交割前，目标企业可能做出某些损害并购方利益的行为，并购方可要求目标企业做出承诺与保证，并约定相应的违约责任，以实现目标企业的资产、运营状况在交割时基本与并购方在签订并购协议时所知悉的状况相符。更多相关内容就来我们网站http://www.guquanzhanlue.com咨询了解吧！

In view of the fact that the target enterprise may make some actions that may harm the interests of the acquirer before the formal delivery of the equity, the acquirer may require the target enterprise to make commitments and guarantees, and agree on the corresponding liability for breach of contract, so as to achieve that the assets and operating conditions of the target enterprise at the time of delivery are basically consistent with the conditions known by the acquirer at the time of signing the merger agreement. Come to our website for more relevant content http://www.guquanzhanlue.com Ask about it!