Study On The Consolidated Financial Statements And Tax - Related Issues In China

Since China adopted reform and opening policies, business combinations and reorganizations have become more and more popular. A business combination is a complex process of ownership transaction, concerning many factors: laws, taxes, finances, anti-monopoly etc., among which financial dealing is an essential question that will affect the real price of a business combination and adoption of appraisal methods, even affect the price of annexed companies. However, the choice of accounting methods will affect financial indexes of companies; even affect distribution of profits between combined companies. By now, our country has not put out 《the specific accounting standard business combination》. According to published 《Temporary regulations of accounting dealings on business annexation》 , 《Temporary regulations on consolidated accounting statements》 , 《The draft of amalgamate the accounting statement》 etc., the accounting method for business combination adopted in our country is the purchase method. With the innovation of ways of business combination, especially for emergence of stock-exchange combination, those regulations gradually cannot satisfy the demands on economy development.This text is on the basis that the meaning, theoretical foundation and financial meaning amalgamated to enterprises carry on research, to amalgamate and wading tax discussion that issuing carrying on in amalgamating, and income tax of year explain deeply after amalgamating especially to enterprise in amalgamating, carry out amalgamation analysis in to value-added tax at the same time , put forward in assess assets value-added tax appreciation carry on pay taxes target should be the annexation side on dealing with.The article proceeds with basic problem that enterprises amalgamate and explains, draw method that should adopt in amalgamating by method that enterprise amalgamate, and then to enterprise amalgamate establishment of report form go on in...