企业并购中会计处理方法选择的纳税筹划新探（A new approach to tax planning in the selection of accounting treatment methods in mergers and acquisitions）.docVIP

下载本文档

3
0
约1.61万字
约 12页
2017-10-06 发布于河南
举报
版权申诉

企业并购中会计处理方法选择的纳税筹划新探（A new approach to tax planning in the selection of accounting treatment methods in mergers and acquisitions）.doc

1、原创力文档（book118）网站文档一经付费（服务费），不意味着购买了该文档的版权，仅供个人/单位学习、研究之用，不得用于商业用途，未经授权，严禁复制、发行、汇编、翻译或者网络传播等，侵权必究。。
2、本站所有内容均由合作方或网友上传，本站不对文档的完整性、权威性及其观点立场正确性做任何保证或承诺！文档内容仅供研究参考，付费前请自行鉴别。如您付费，意味着您自己接受本站规则且自行承担风险，本站不退款、不进行额外附加服务；查看《如何避免下载的几个坑》。如果您已付费下载过本站文档，您可以点击这里二次下载。
3、如文档侵犯商业秘密、侵犯著作权、侵犯人身权等，请点击“版权申诉”（推荐），也可以打举报电话：400-050-0827(电话支持时间：9:00-18:30)。
4、该文档为VIP文档，如果想要下载，成为VIP会员后，下载免费。
5、成为VIP后，下载本文档将扣除1次下载权益。下载后，不支持退款、换文档。如有疑问请联系我们。
6、成为VIP后，您将拥有八大权益，权益包括：VIP文档下载权益、阅读免打扰、文档格式转换、高级专利检索、专属身份标志、高级客服、多端互通、版权登记。
7、VIP文档为合作方或网友上传，每下载1次，网站将根据用户上传文档的质量评分、类型等，对文档贡献者给予高额补贴、流量扶持。如果你也想贡献VIP文档。上传文档

企业并购中会计处理方法选择的纳税筹划新探（A new approach to tax planning in the selection of accounting treatment methods in mergers and acquisitions）

企业并购中会计处理方法选择的纳税筹划新探（A new approach to tax planning in the selection of accounting treatment methods in mergers and acquisitions） In recent years, with the deepening of the reform of the economic system and the gradual maturity of the market economy, mergers and acquisitions among enterprises have become more frequent. The entire process of mergers and acquisitions, from the choice of target enterprises, to the final business integration, each link involves tax issues. Reasonable tax planning can not only reduce the cost of mergers and acquisitions, achieve the greatest benefit of mergers and acquisitions, but also affect the rise and fall of enterprises after mergers and acquisitions. Therefore, the tax planning for mergers and acquisitions is extremely important and necessary. From the practice point of view, tax planning can revolve around the process of enterprise merger and acquisition, according to the target of enterprise merger and acquisition, the choice of enterprise, the mode of investment, the way of financing and the choice of accounting treatment methods. This article mainly discusses the tax planning of the accounting treatment methods in the process of enterprise merger and acquisition under the new accounting standards. Before the promulgation of the new standards, there is no specific provisions on accounting methods of mergers and acquisitions in Chinas accounting standards. Therefore, enterprises can make different choices according to their specific conditions. In February 15, 2006, Chinas Ministry of Finance promulgated the Enterprise Accounting Standards No. twentieth - enterprise merger, which realized the international convergence of accounting standards. 20 standard definition of enterprise merger, the provisions of the two types of enterprise merger and its corresponding merger accounting methods, and according to the enterprises involved in the merger and the merger is ultimately controlled by the same party or parties, the enterprise mer