Business Combination Under The Tax Will Variance Analysis

In order to more adapt to the development and changes of economic environment,to make the enterprise accounting norms,in 2006 issued new accounting standards for enterprises in our country,our country's accounting standards system has reached the basic level with the world.Accounting standards for enterprise merger business made out of the specified at the same time,the corresponding also introduced enterprise merger,acquisition and reorganization of the relevant provisions of the tax law,the enterprise income tax policy is more complex.In 2009,the ministry of finance and the state administration of taxation jointly issued the on some issues of corporate restructuring of enterprise income tax business processing notice released in 2010,the state administration of taxation of the reorganization of the business enterprise income tax for enterprises management method" the income tax of enterprise restructuring involves the business process and management problems.Enterprises as the main body of enterprise merger,must first according to the accounting standards for enterprises to merge behavior accounting,second to undertake relevant tax treatment according to the provisions of the tax law,pay income tax calculation.The difference of tax will require companies to pay taxes is adjusted to take when in the income tax return,it is easy to produce errors on accounting and taxation,increased the cost of enterprise,how to deal with enterprise merger business tax will be differences.This paper briefly describes the tax and accounting under the perspective of enterprise merger,and introduces the corresponding accounting principles and tax principles of management of enterprise merger.The focus of this article is to analyze enterprise merger will tax differences,with youku video holding merger tudou video,for example,several different stages according to the accounting treatment,are introduced during the initial confirmation,hold the merger of enterprises and tax could dispose of the equity investment difference,but also to the enterprise merger accounting,tax deal with the problem are analyzed.Finally,the tax will differences are classified,objectivity and subjectivity differences,respectively,and puts forward to promote enterprise according to the classification respectively consolidated tax difference coordination suggestion,hope in the merger of enterprises of our country in the perfection of accounting and tax policy is increasingly have certain help.