企业合并会计处理与所得税政策的差异分析

摘要

The reform direction of the current enterprise is constantly to merger and reorganization,and the aggregation and coordination of capital ties. In mergers and acquisitions,merger of enterprises is one of the main form of enterprise mergers and acquisitions activities. Due to differences in the objectives and principles of accounting and tax,accounting and taxation measurement is the process of merging will differ,this situation to the enterprise finance and taxation personnel cause certain influence,led to the merger of enterprises in the process of tax adjustment more difficult.%当前企业的改革方向正在不断地向企业并购与重组转移，并将此作为聚集和协调资本的纽带。在企业的并购活动中，企业合并是企业并购重组活动的主要形式之一。由于会计和税务二者的目标和原则存在差异，合并过程中的会计和税务计量上也会存在差异，这种情况对企业的财务和税务人员的工作造成一定的影响，导致了企业合并过程中的纳税调整难度加大。