Analysis On The Difference Of Tax And Accounting Treatment In Enterprise Consolidation

Due to the competitive pressure of the market environment,domestic enterprises,especially large enterprises,frequently seek opportunities and resources through mergers and acquisitions.Not only do they enter the overseas market,but large-scale investment mergers and acquisitions and corporate restructuring have also begun to target the domestic market.In the early years,there were cases of COFCO and Hopu’s merger and acquisition of part of the shares of Mengniu,Eastern Airlines’ share swap and merger with Shanghai Airlines.In recent years,Alibaba and Ant Financial have acquired hungry together,and Meituan merged with Mobike.The continuous occurrence can be described as the restructuring business of enterprises.Corporate merger is a major way for modern enterprises to expand their scale and seek development in a large environment.Through merger adjustment,the company’s industrial structure is optimized and the effective integration of resources will be achieved.Greatly enhance the company’s domestic and foreign market position,and realize the company’s sustainable development strategy.The momentum of business mergers is unabated.Accounting standards and tax policies are constantly updated to adapt to the new economic environment.The regulations for business mergers are also different in accounting standards and tax laws.Different tax treatment methods will make enterprises After completing the merged business,many tax adjustment issues are faced.Enterprises need to accurately measure every business,otherwise it will bring pressure on enterprises to evade taxes.On the contrary,if the corporate tax is not handled properly and the tax adjustment is not made in a timely and accurate manner,the risk of underpayment or overpayment of taxes will be caused to the enterprise,and the late payment of taxes due to underpayment of taxes will increase the cost of the enterprise.In view of this,this article starts from two perspectives of the tax council and uses a combination of theory and cases to analyze the difference in the taxation of the business combination,with a view to providing a reference for the enterprise to reasonably reduce the risk and reduce the taxation difference in the merger.The article first sorted out the current status of the domestic and foreign research on the differences between tax councils,and had a certain understanding and mastery of the research results and theoretical knowledge of the differences,and then introduced the accounting and tax treatment regulations of the merged matters separately,in the form of small cases,Conduct an intuitive tax accounting analysis.The focus of the article is theanalysis of the differences in the taxation of the merger.First,from the theoretical framework,for the different merger methods,the difference between the merger day,the holding and the disposal period is analyzed,and then Haitong’s merger and acquisition of urban shares is taken as an example.Based on the specific analysis of the taxation issues in China,on the basis of this,the differences in the taxation in the merger,the potential impact and risks on the enterprise are analyzed from the three aspects of earnings management,information quality and enterprise cost.Carefully handle the taxation issues in the merger matters to help companies reduce risks.Finally,the article divides the differences into objectivity and subjectivity.Differences in objectivity propose coordinated countermeasures from three aspects: policy formulation,establishment of internal control mechanisms and improvement of financial personnel’s professional knowledge;subjective differences propose coordinated countermeasures from three aspects of government departments,executives and intermediaries.