A Study On The Difference Between The Tax Law And Accounting Standards Based On The Analysis Of Sichuan Shuangma Cement Limited By Share Ltd Case

In the new accounting standards promulgated in 2006 beginning,enterprise merger related tax policies in 2009 and 2014,constantly updated and improved.The requirements for accounting and tax policy on mergers of more and more high,enterprise merger as non recurring matters,many enterprises can not be skilled,the pace of enterprise merger is inevitable obstacles,the competitiveness of enterprises can not be completely improved significantly.According to the enterprise income tax accounting with such refining field to analyze and sort out the income tax accounting and tax treatment,analysis of the existing problems,and according to the provisions of the accounting standards and tax is not clear,put forward suggestions to solve the problem and coordinate the relevant measures,to provide standardized guidance for accounting and taxation the treatment efficiency of enterprises,so as to enhance the enterprise merger.In this paper,Sichuan Shuangma cement Limited by Share Ltd of Dujiangyan Lafarge India Cements Limited,the company's equity acquisition of rivers as the practical basis,study of four cases.The four cases are the same under the control of general treatment,under the same control and there are no non equity pay for a special treatment,not under the same control and non equity pay special treatment,special treatment under the same control.Finally,the conclusions are drawn.From the macro point of view,the advantages and disadvantages of the tax law and accounting standards can be avoided,which can bring about great benefits for the sustainable development and healthy growth of enterprises.I hope that through the Sichuan Shuangma cement Limited by Share Ltd equity acquisition as an example of the in-depth analysis,to explain different business relationships,and with different payment methods will produce different financial accounting and tax accounting methods,to merge and merged the income tax on enterprises have different effects,avoiding the corporate tax risk of these different effect of tax accounting,give some enlightenment of enterprise acquisition.