企业吸收合并中的所得税会计问题探讨（Discussion on income tax accounting in enterprise absorption and merger）.docVIP

企业吸收合并中的所得税会计问题探讨（Discussion on income tax accounting in enterprise absorption and merger） Discussion on income tax accounting in enterprise absorption and merger 2010-8-9, 17:4, Zhang Zheng Usually, from the analysis of the variance of the legal person before and after the merger, the methods of enterprise merger include holding merger, absorption merger and new merger. In the merger, the merging party will get all of the net assets of the merged party, the merged party legal qualification cancellation; according to the accounting standards for enterprise merger and related taxation measures (merger and reorganization between taxable tax-free reorganization merger), there may be differences between the merging party made during the merger of the assets and liabilities of the accounting value and its tax base, the income tax accounting is worth discussing. Taxable reorganization and consolidation For the tax treatment of the enterprise merger, in the ordinary case, the merged party shall regard it as the income from the transfer of the assets in accordance with the fair value transfer and disposal of all assets, and shall pay the income tax according to law. The merging party shall accept the relevant assets of the merged party, and may determine the tax base at the time of tax assessment according to the value (fair value) determined by the evaluation. In the same under the control of the taxable reorganization merger, the merger of enterprises according to the provisions of the accounting standards, the original book value of the consolidated party to the merged party has recorded value of assets and liabilities, but according to the provisions of the tax law, fair value of acquired assets, debt to the consolidation of the restructuring should be taxable as its tax base. The author thinks, according to the income tax accounting standards, made the assets and liabilities of the initial merger to confirm the difference between the amount and its tax base, eligible c