Study Of Income Tax Accounting Issues In A Business Combination

While our country sets up socialist market economy system, people have already realized deeply that only advance the company that the large and medium-sized enterprise of our country standardizes to make the reform actively, The state-owned enterprise of our country may just really become the microcosmic foundation of socialist market economy.Only make the SOE reform make a breakthrough, it could develop along the reform direction with clear property right, defined power and responsibility, separating government function from enterprise management, management science. With the further deepening and development of the economic system reform, large quantities of consortium will emerge. They play an important role that implement the large-scale social production to our country and accelerate the development of socialist market economy. Practice during these years of our country shows that forming the large-scale production helps to set up and develop the enterprise group, improve the colony benefits of enterprises of our country, promote the adjustment of enterprise's institutional framework, quicken the rational flow of the factor of production. It can utilize the stock of social fund to form the comprehensive functions of enterprises effectively and then bring the climaxes of the next wave of SOE reforms.Meanwhile, it makes the economic organization of enterprises and economic activity complicated day by day that such a group amalgamates. Therefore, it has proposed the new challenge to enterprise's accountant work, especially, how to check and calculate, how to combine the accountant with tax, and so on. Our country standardized the accounting system that the enterprise group amalgamated to issue it in 1992 for the first time, namely" the accounting system of trial enterprise adopting the shareholding system". The Ministry of Finance issued" amalgamating the temporary provisions of the accounting statement" on February 9 , 1995 that presents standardizing the file of special type of amalgamating theconcept of the financial statement for the first time. The question in practical operation have not been standardized in our country's current regulation, especially income tax accounting problem in the enterprise group amalgamates. Income tax accounting problem in the kind of current norm of our country has not involved enterprise's amalgamating basically. But, in the real work of enterprise group, the accounting problem of the income tax influences the row newspaper of the financial information of enterprise group and reveals all the time. So, the income tax accounting problem of studying enterprises amalgamating has realistic meanings in our country. At the same time, It is One of the important measures that deepens the SOE reform of our country.Consider because of being above-mentioned, the whole text regards amalgamating the accounting theory as the foundation and studies the enterprise group and amalgamate the accounting problem of the income tax. The full text is divided into five parts altogether:The first part, the question proposing. In this part, we will proceed with relation between income tax and accountant, and then explain close and independence of income tax and accountant. According to the characteristic of the income tax, we put forward the necessity that the income tax accountant exists independently in the amalgamation of the enterprise group.The second part, question of impact on income tax when enterprises amalgamate. In this part, we explain the question of different choices of two ways in which enterprises amalgamate mainly. From meaning of Buying Method and Method of Combining of the rights and interests, we can know that Buy the law form enterprises temporary difference. Regards temporary difference as the breakthrough point, this text state the amalgamating method how to impact on income tax.The third part, study the question of the income tax inside the enterprise group after enterprises amalgamating. This text involves mainly different amalgamation ideas, the different method that one pays taxes...