企业并购重组是一项复杂的资本运营活动，按照相关股权收购的涉税规定，在企业以股权收购方式进行并购重组中，其并购方式不同，涉税项目的会计处理也不同。股权收购涉税事项支付方式主要有货币资金支付和非货币资金支付。通过以企业所得税为主的股权收购涉税案例，对同一控制下的股权收购的一般税务处理和特殊性税务处理、非同一控制下股权收购的企业和第三方的交易进行会计处理和涉税分析。%Corporate mergers and acquisitions are complex capital operation activities , in accordance with the relevant tax -re-lated provisions of the tender offer , in the process of corporate mergers and acquisitions with the way of equity acquisitions , in pace with different way , the accounting treatment of tax -related items are also different .Payment equity acquisition tax -re-lated matters are mainly cash payments and non -monetary funds .Through the acquisition tax -related cases based on corpo-rate income tax , this paper carries out the accounting treatment and tax -related analysis for the general tax treatment and spe-cial tax treatment under the same control of equity acquisition , and corporate and third -party transactions under the different control of equity acquisition .
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