Research On Income-tax Accounting In Enterprises’ Merger And Acquisition

Merges＆Acquisitions is an eternal hot spots and topics. Where there is capital market,there is M&A placing place. M＆A is one of the effective means of company stock capitaloptimization and one of the important tools for establishing a modern enterprise system inChina. From the beginning, it attracts a large number of economists’attention with itsattraction．From a tax perspective, it is also one of the important topics．In recent years, M＆A is increasingly active in China, income tax accounting becomes more and moreimportant．More and more issues are gradually exposed, due to vary difference betweenaccounting standards and tax rules.In this paper, the progress and current research situation of home and aboard aresummarized. Introduced the theory of income tax accounting and its development. Thispaper discusses the treatment method and process of the balance sheet liability method ofincome tax accounting. On the analysis of the income tax treatment in the process ofmerger, acquisition and reorganization of the relevant policies and methods, as well as thebusiness combination accounting treatment method, on the basis of the merger, acquisitionand reorganization of the income tax accounting treatment method was introduced in detail.In this paper, in the final combined with the case study, acquisition and reorganizationincome tax accounting treatment are discussed in this paper, some of the problems areraised together with suggestions.