Case Analysis on Accounting and Tax Treatment for Business Combination under Identical Control in China

摘要

According to the provisions of the accounting standard for business enterprises, under the same control enterprise merger and not under the same control enterprise merger accounting methods are different. At the same time, processing of the tax law are also different. Understanding the difference of accounting and tax treatment for our enterprise financial management has a very important effect. In this thesis, I mainly discuss the difference between under the same control enterprise merger accounting processing method and tax treatment processing method. I will be in the form of case study showing they are different.