The Research on Accounting for Income Tax of Mergers and Acquisitions 并购中的所得税会计问题研究.doc

普 通 本 科 毕 业 论 文 题目：The Research on Accounting for Income Tax of Mergers and Acquisitions 学 院 国际学院 学生姓名 学 号 专 业 国际会计 届 别 10届 指导教师 职 称 二O一O 年 五 月 普通本科生毕业论文（设计）诚信承诺书 毕业论文（设计）题 目 并购中的所得税会计问题研究 The Research on Accounting for Income Tax of Mergers and Acquisitions 学生姓名 专　业 国际会计 学 号 指导老师 职 称 所在学院 国际学院 诚信承诺 本人慎重承诺和声明： 我承诺在毕业论文（设计）活动中遵守学校有关规定，恪守学术规范，在本人的毕业论文中未剽窃、抄袭他人的学术观点、思想和成果，未篡改研究数据，如有违规行为发生，我愿承担一切责任，接受学校的处理。 学生： 2010年5月30日  Abstract MA stand for mergers and acquisitions. Mergers refer to the situation that the assets and liabilities of one company are transferred to the other company and the first company is dissolved. However, for acquisitions, both companies keep their legal status and one company acquires the control of the other company. With the development of the society, the transactions between companies become frequent and the scale of economy gets larger. Moreover, we find MA become very common in international world. China, as a large developing country of WTO, also has an increasing number of transactions about MA in the past few years. In fact, large companies all around the world have seen a variety of benefits for the development of the enterprises brought by MA. And at the same time the whole society is benefited from MA due to the efficient allocation of resources. However, the rules and standards about MA are not very mature since MA are relatively new rising transactions and very complicated. Fortunately, the issuance of “The notification of the income tax problem of the business combination and division transactions by the State Administration of Taxation” (No.119［2000］of State Administration of Taxation ) make up the blank of tax law. But we are still challenged by accounting for income tax of MA because of the differences between accounting standards and rules of tax law. In order to gain more knowledge about the proble