Dissertation
Dissertation > Economic > Economic planning and management > Enterprise economy > Corporate Financial Management

Research on the Coordination of the Differences in Business Combination’s Income Tax Accountant

Author NieZuoZuo
Tutor DuanAiQun
School Institute of Fiscal Science
Course Accounting
Keywords Business Combinations Accounting for Income Taxes Accounting Standards for Business Enterprises Enterprise Income Tax Law Differences in coordination
CLC F275
Type Master's thesis
Year 2011
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The corporate income tax with a business combination each involved in the merger of the subject of the tax burden as well as mergers and acquisitions profit and loss are closely related. Entered the new century, along with the economic development of the domestic market, the acceleration of the process of economic globalization as well as the corporate merger wave is whipping, the field of business combination accounting system and the tax system is also accelerating the pace of reform and development. The landmark event was undoubtedly the promulgation and implementation of the new accounting standards system and the 2007 Law of the People's Republic of China on Enterprise Income Tax Law \In response to market demand, and further standardize the business combination involves the processing of income tax business, the Ministry of Finance and the State Administration of Taxation jointly issued on May 8, 2009 \This article is in this situation, faced with the latest policies introduced market players to participate in the enthusiasm of the merger, the purpose of this paper is to study business combination accounting for income taxes accounting, and further dates back to the system root cause will be tax differences, in order to guide The enterprise merge scientific and rational restructuring activities, the coordinated growth of the economic efficiency of enterprises and government tax revenue. First, according to the balance sheet liability method under the new corporate accounting standards, income tax accounting principles and accounting procedures. Secondly, the second part into the specific segments of the research - a business combination, according to the income tax accounting standards and the Corporate Income Tax Law, the categorical analysis under the same control as well as income tax accounting treatment of business combinations under the same control of the enterprise accounting and tax treatment of the merger were clear and norms. Again, this article further accounting for business combinations income tax complexity and difficult to understand nature, specific analysis of the differences and the resulting problems of the enterprise consolidated income tax accounting standards and tax laws. In the final conclusion of this paper would like for the coordination of the difference between the theoretical and practical aspects of the recommendations. Distinguished from most of the literature of accounting for income taxes, the income tax to the field of business combination accounting standards and tax policy to combine research, and consider in-depth analysis of the differences between income tax accounting treatment, tax adjustments, and how to coordinate both differences, in order to better serve the corporate body.

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