Analysis Of Differences In Taxation And Accounting Treatment In Business Mergers

With the development of the information society,in order to adapt to the development of the economic environment,the accounting treatment of enterprises has attracted much attention,and the accounting industry urgently needs a more standardized system.The new accounting standards came into being in 2006.Since then,the tax law has also introduced policies on mergers and acquisitions,mergers,etc.,and the policies for accounting treatment are different from the laws enacted by tax laws.Enterprises should calculate accounting for M&A business according to accounting standards.According to China's accounting law and tax law,there are many differences during the period.The tax treatment involved in mergers and acquisitions of the two companies must be strictly in accordance with the tax law and apply different treatments(special or general).Sex),enterprises will face a series of tax problems in the merger.At the same time,due to the different orientation of accounting and tax law,the direction is different,leading to differences in the handling of mergers.At the same time,however,there are higher requirements for national tax officials,and it also increases the difficulty and management workload of the financial personnel of the enterprise.The difference between the two leads to the need for complex tax adjustments after mergers and acquisitions,and reasonable and accurate measurement for each business,otherwise it will bring pressure on tax evasion.If the tax and accounting adjustments are improper,there will be less tax or more taxation,which will increase the cost of the enterprise.Therefore,how to prevent risks in the merger business,correctly adjust the tax and accounting differences of the merger,and become the M&A enterprises.Focus on the target,help companies reduce differences,and propose countermeasures for tax-related risk points.This paper elaborates the M&A business from the perspective of accounting treatment and tax treatment.In the introduction of the different aspects of the theory,an example is given to explain the two ways of accounting treatment and two ways of tax treatment to better distinguish Accounting and tax laws differ in terms of mergers and acquisitions.The focus of this paper is to analyze the differences between taxation in each of the two business combinations(purchase,holding,disposal,etc.),and introduce the stages that the business has undergone.1 Initial confirmation 2 Hold period 3 The difference between the taxation sessions during the disposal phase.Then,in-depth and detailed dissection of the two ways of mergers and acquisitions.On this basis,explain how the difference affects the enterprise,analyze the reasons and summarize the countermeasures to coordinate the difference and reduce the cost,and the high risk that the merger party and the merged party need to pay attention to when adjusting the difference.Linkages can help companies to notice error-prone points when merging,and be more careful when dealing with problems.Finally,the differences are subjective and objective,and reasonable suggestions are made based on the differences.It is hoped that enterprises can have clear and accurate directions in terms of mergers and acquisitions,reduce risks and save unnecessary costs.