With the pace of merger and acquisition activity taking place in the healthcare industry, 税务尽职调查——包括对公司被收购或出售时可能存在的不同类型的税务负债进行彻底分析——在资产出售交易中经常被忽视.
Why would this be the case when millions of dollars may be at stake? 在大多数情况下, 买家相信这是因为他们购买的是资产而不是公司的股票/权益, they are shielded from any potential pre-acquisition liabilities. That can be a risky and potentially costly assumption.
虽然买家确实可以通过购买资产来避免某些类型的税收风险, there are two liabilities they generally cannot escape: sales tax and payroll tax.
In many taxing jurisdictions, 与销售或工资税有关的任何负债都附属于实体的资产, 在大多数情况下, the buyer can become responsible for paying the liability. 的se areas of exposure are commonly overlooked during the due diligence process, 然而，两者都可能对交易结果和收购后买方的底线产生负面影响.
在某些情况下, there also may be substantial 处罚 added to these tax liabilities, making what appeared to be a great deal much less appealing. 以下是在收购时可能存在的销售和工资税暴露的几个潜在领域的概述.
美国.S. Supreme Court’s decision in the Wayfair 2018年的案例赋予了各州对州外企业征收销售税的更大权力，并真正将销售税暴露到最前沿. 的 Wayfair 案例基本上消除了在一个州建立销售税联系的实际存在的需要.e. what triggers a filing requirement or collection issues).
在此之前, 一个实体需要在一个州有实体存在，以便该州评估销售税. 现在, 各州正在修改有关销售税关系的法律，使其更多地基于销售额和/或交易数量. 例如, 根据新规定, nexus can be triggered in a state when a business has at least $300,000 in sales and more than 200 transactions.
LBMC进行了许多税务尽职调查，我们看到的两个最大的销售税问题围绕着(a)公司没有完全了解他们提供的产品或服务的潜在应税性和(b)公司未能获得豁免或转售证书, even if selling to an obviously tax-exempt entity.
另一个需要注意的关键点是，销售税的诉讼时效直到纳税申报表提交后才开始. 像这样, if a sales tax return has never been filed, a state can assess tax, 处罚, 人们的兴趣从公司在该州开展业务的第一年就开始了.
As a result of the Wayfair ruling and varying state criteria for triggering sales tax nexus, these key areas of exposure have become much more complex, and many businesses have more exposure in other states than they have ever had before. So, 就Wayfair的裁决以及它可能对你的销售税义务或机会产生的任何影响，做一个笔记，专门咨询你的税务顾问.
工资税一直是美国国税局的热门话题，尤其是在雇员和独立承包商之间的错误分类方面. LBMC还看到，各州对在该州工作的非居民个人征收工资税的力度越来越大. 例如, 如果田纳西州的雇主有一名雇员在他们的“家乡”加州以外的州工作一个月, the employer may be legally required to withhold California’s payroll tax, file a California return and remit any required withholding. 每个州都有不同的法律来确定非居民个人的雇主何时需要缴纳非居民工资税, 但是，大多数州都是在雇员在该州工作了一定的时间后才征收预扣税.e. two weeks, one month, etc.).
除了, if the company being purchased did not file payroll tax returns, the state’s payroll statute-of-limitations never starts. In such a case, the liability could go all the way back to the company’s formation.
工资 taxes can really add up and adversely affect a deal. 最近的一个例子是，一家公司试图进行采购，发现由于员工分类错误而导致的工资税负债敞口为600美元,000 over a three-year period. 的 purchase price was $6 million so that extra $600,000 made a big difference to EBITDA and the overall valuation of the company.
If you see an acquisition or sale on the horizon, 确保你识别和量化所有的风险领域，这样你就可以在前期解决这些问题，并确保你得到准确的估值.
If you are planning to sell your company or are looking for new investors, 明智的做法是聘请有税务调查知识的人来执行销售方面的税务调查，这样你就可以了解自己的风险，并有机会弥补以前未知的税务责任. 由于你的远见和透明度，这种勤奋也会增加你在潜在买家心目中的可信度.
另一方面, 如果你正在收购一个实体，确保你没有忽略销售和工资税——它们绝对需要添加到你的尽职调查清单中. 即使你不想进行全面的税务调查，也要确保你正在关注这两个方面.
Whether buying or selling, 在任何收购中，成功进行税务尽职调查的关键是确保你与一位合格的交易专家合作，他知道要寻找什么，以及如何解决以前未发现的税务问题. Such specialists not only can save time, 金钱与头痛, but also bring credibility and objectivity to the process.
Content provided by LBMC professional, Jayme Parmakian.
Jayme Parmakian, 注册会计师, LBMC股东, and tax services leader in LBMC’s transaction advisory services division.
LBMC为客户和本所的朋友提供税务信息和教育服务. 该沟通是高级别的，不应被视为采取任何具体行动的法律或税务建议. 个人在作出任何税务或法律相关决定之前，应咨询其个人税务或法律顾问. 除了, the information and data presented are based on sources believed to be reliable, but we do not guarantee their accuracy or completeness. 的 information is current as of the date indicated and is subject to change without notice.
