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1、ABSTRACTWiththerapidfoundationofmulti-levelcapitalmarketinChina,moreandmoreriskyopportunitiesseemtobeinvestedin.Asweknow,cashflowisessentialtothegrowingofenterprises,especiallyinitsyouthperiodwhenhoweverfinancingissodifficult.That’swhysomanycompanieslikeMengniuD
2、airy,TENCENTandYONGLEbeginstouse“Earn-outprovision”or“ValuationAdjustmentMechanism”whichyoumaycall.It’sanewmethodoffinancingwiththepromiseofprofitsintheexpectedperiodandthispapermainlyfocusesonitstaxconsequences.Firstofall,thepapershowstheeconomicmeaningsof“earn
3、-out”whichcouldexistinmanydifferenttypesinvaluatingenterprise,solvingasymmetricinformationandprincipal-agentproblem,resultingindiversifiedtaxamounts.Secondly,“earn-out”doesnothaveaclearpositioninaccountingandlaw.Somespecialistsinlawprefertotreatitasanoption,whil
4、eothersargueit’smorelikelytobeacontractwhichisstillnotvividenough.Inaccounting,thispaperexhibitsthedifferencesbetweeninternationalaccountinganddomesticaccountingprinciples.Asforthetaxprinciple,taxneutrality,substantialtaxation,taxcapacityshallbepaidmoreattention
5、.Allinall,basedonthepreviousstudy,thispaperwillbothanalyzeitsaccountingentriesanddealswithtaxadjustments.Inaddition,throughthereferencesofglobalpoliciesinUSandAustralia,thispaperwilluseacasestudytoshowvividlyaboutthechangeoffinancialstatements.Atlast,severaladvi
6、sesfortaxtreatmentinChinalogicallyshallbeproposed.KEYWORDS:Riskyinvestment,Profitcompensation,Legalnature,TaxtreatmentIV目录摘要..........................................................................................................................................
7、.IIIABSTRACT.............................................................................................................................IV目录.........................................................................................................................
8、...................1第一章绪论..............................................................................................................................3第一节本文研究背景及意义..
