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1、企业吸收合并中的所得税会计问题探讨(Discussiononincometaxaccountinginenterpriseabsorptionandmerger)Discussiononincometaxaccountinginenterpriseabsorptionandmerger2010-8-9,17:4,ZhangZhengUsually,fromtheanalysisofthevarianceofthelegalpersonbeforeandafterthemerger,themethodsofenterpris
2、emergerincludeholdingmerger,absorptionmergerandnewmerger.Inthemerger,themergingpartywillgetallofthenetassetsofthemergedparty,themergedpartylegalqualificationcancellation;accordingtotheaccountingstandardsforenterprisemergerandrelatedtaxationmeasures(mergerandreorga
3、nizationbetweentaxabletax-freereorganizationmerger),theremaybedifferencesbetweenthemergingpartymadeduringthemergeroftheassetsandliabilitiesoftheaccountingvalueanditstaxbase,theincometaxaccountingisworthdiscussing.TaxablereorganizationandconsolidationForthetaxtreat
4、mentoftheenterprisemerger,intheordinarycase,themergedpartyshallregarditastheincomefromthetransferoftheassetsinaccordancewiththefairvaluetransferanddisposalofallassets,andshallpaytheincometaxaccordingtolaw.Themergingpartyshallaccepttherelevantassetsofthemergedparty
5、,andmaydeterminethetaxbaseatthetimeoftaxassessmentaccordingtothevalue(fairvalue)determinedbytheevaluation.Inthesameunderthecontrolofthetaxablereorganizationmerger,themergerofenterprisesaccordingtotheprovisionsoftheaccountingstandards,theoriginalbookvalueoftheconso
6、lidatedpartytothemergedpartyhasrecordedvalueofassetsandliabilities,butaccordingtotheprovisionsofthetaxlaw,fairvalueofacquiredassets,debttotheconsolidationoftherestructuringshouldbetaxableasitstaxbase.Theauthorthinks,accordingtotheincometaxaccountingstandards,madet
7、heassetsandliabilitiesoftheinitialmergertoconfirmthedifferencebetweentheamountanditstaxbase,eligibleconfirmation,themergingpartyshallberecognizedasdeferredincometaxliabilitiesanddeferredtaxassets,butnotforprofitindeferredincometaxexpense(orincome),butshouldadjustt
8、hecapitalreserveorretainedearnings.Onereason:theenterprisemergeroccurs,didnotaffectthecalculationofmergeraccountingprofitandtaxableincome,thusconfirming