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1、TheResearchonAccountingforIncomeTaxofMergersandAcquisitionsAbstractM&Astandformergersandacquisitions.Mergersrefertothesituationthattheassetsandliabilitiesofonecompanyaretransferredtotheothercompanyandthefirstcompanyisdissolved.However,foracquisitions,bothcomp
2、anieskeeptheirlegalstatusandonecompanyacquiresthecontroloftheothercompany.Withthedevelopmentofthesociety,thetransactionsbetweencompaniesbecomefrequentandthescaleofeconomygetslarger.Moreover,wefindM&Abecomeverycommonininternationalworld.China,asalargedevelopin
3、gcountryofWTO,alsohasanincreasingnumberoftransactionsaboutM&Ainthepastfewyears.Infact,largecompaniesallaroundtheworldhaveseenavarietyofbenefitsforthedevelopmentoftheenterprisesbroughtbyM&A.AndatthesametimethewholesocietyisbenefitedfromM&Aduetotheefficientallo
4、cationofresources.However,therulesandstandardsaboutM&AarenotverymaturesinceM&Aarerelativelynewrisingtransactionsandverycomplicated.Fortunately,theissuanceof“ThenotificationoftheincometaxproblemofthebusinesscombinationanddivisiontransactionsbytheStateAdministr
5、ationofTaxation”(No.119［2000］ofStateAdministrationofTaxation)makeuptheblankoftaxlaw.ButwearestillchallengedbyaccountingforincometaxofM&Abecauseofthedifferencesbetweenaccountingstandardsandrulesoftaxlaw.Inordertogainmoreknowledgeabouttheproblem,theessayfirstin
6、troducesthegeneralmethodsofaccountingforincometax.ThenthepaperdiscussestherelevantrulesoftaxlawandaccountingstandardsforM&A.Lastbutnotleast,thethesistalksabouttheaccountingtreatmentunderdifferenttypesofbusinesscombinationsoastothrowlightontheproblem.【KeyWords
7、】incometax,M&A,businesscombination,balancesheetliabilitymethod,deductibleortaxabletemporarydifferences,deferredtaxassetsorliabilities24TableofContents普通本科生毕业论文（设计）诚信承诺书iAbstractiiAcknowledgementsiiiTableofContentsiv1.Introduction12.Generalmethodsofaccountingf
8、orincometax22.1Incomestatementliabilityvs.balancesheetliabilitymethod22.1.1Incomestatementliabilitymethod22.1.2Balancesheetliabilitymethod32.2Theadoptionofbalancesheetliabilitymethod42.2.
