Research On The Deferred Income Tax Accounting In Enterprises' Merger And Acquisition

With the further development of market economy,the reform is carrying out in all professions and trades such as finance,taxation and entity industry.Merger and acquisition transactions are showing a thriving scene of prosperity.The academia tread on the heels of the situation that everything looks new and fresh,studied at different levels on the merger and recombination,the separation of enterprises,restructuring,equity swap and other special transactions.In terms of merger and acquisition transactions,the provisions of the income tax policy also indirectly affect the occurrence of its trading activities.For the tax policy issues on merger and acquisition activities,the senior scholars mainly concentrated on the income tax policy affects the deal,how to plan to get the maximum tax effect in the merging process,the coordination of accounting standards and income tax law on the differences of M & A transactions and the comparison of different treatment methods of income tax under the combination of taxable and tax exemption.It is true that there are a lot of scholars devoted to the study of income tax accounting standards,but also proposed amendments to the guidelines in the future need to improve the recommendations.However,in the field of mergers and acquisitions and the field of income tax accounting research,the focus of the study focused on the merger and acquisition activities within the scope of the income tax accounting research and literature is unusual.In practice,it is very important to deal with the income tax accounting.Therefore,it is necessary to focus on the income tax accounting in the business.In the perspective of M & A transactions,the processing mode of deferred income tax accounting modes is analyzed and expounded from the two aspects of taxable merger and taxfree merger,under common control and under different control.The relevant accounting treatment of deferred income tax under the current guidelines is reviewed from the analysis of the acquirer and the shareholders of the acquirer.In view of the problems existing in the enterprise M & A activities of the deferred income tax accounting,this paper analyzes and proves the accounting treatment of the goodwill and the improvement of the relevant rules of the tax-free merger.The first two parts of the article are the elaboration of the basic theory,including the accounting theory of income tax accounting and the accounting thinking of the balance sheet debt method.The third part mainly interprets the way of accounting treatment of enterprise deferred income tax and existing problems under the same control and different control from the accounting standards criteria.The fourth part analyses goodwill,negative goodwill,tax-free merger and deferred tax disclosure in mergers and acquisitions,and also puts forward the solutions and suggestions on the related issues.On the last,it is suggested that regulating the deferred income tax matters of goodwill accounting and refining tax-free merger rules have great role in promoting mergers and acquisitions,the temporary difference criterion to be quantified is helpful to improve the quality of financial accounting information.Through the study of this topic,the author consulted a large number of scholars published literature,also carried out a number of data analysis and demonstration work.It is inevitably existed omissions and unreasonable opinions proposed by individual cognition.It is expected to research the topic further with the scholars interested it.