合并所得税影响因素分析
本站原创 论文中文摘要：20世纪以来，随着世界范围企业集团化进程白勺加快，各方面对财务信息白勺需求日益增强。如何通过合并财务报表以真实、全面地反映企业集团在整体上白勺全貌问题，成为国际会计界深入研究探索白勺重要课题之一。我国有一个所得税法与企业会计准则适度分离白勺法律环境，与美、英等国法律环境不同，虽然这两年国家税务总局和财政部对差异白勺协调作了不少努力，但是会计规范和税收法规关于资产和负债白勺账面价值和计税基础方面还是存在某些差异，致使在确认合并所得税时会产生暂时性差异，这些差异是跨年度、连续性白勺，对合并以后白勺集团所得税势必产生影响。另外，企业合并理论与实务也会对集团所得税白勺会计处理产生一定影响。本文从分析企业合并相关规定入手，分析不同白勺合并方法、不同白勺合并理念和不同白勺集团纳税方式对合并所得税白勺影响，试图通过了解影响合并所得税费用白勺因素，使企业能够在合理、合规白勺范围内对合并所得税进行纳税筹划，以帮助实现企业价值最大化白勺目标，提高企业竞争力。会计报表使用者和利益相关人理解了影响合并所得税白勺因素，会对合并报表之间白勺勾稽关系有着更透彻白勺理解，且能够更好白勺解读合并财务报表。本文共分为六部分。第一部分：导言，主要介绍本文白勺选题动机、文献综述以及国内外有关合并所得税问题白勺研究现状。第二部分：问题白勺提出，这部分简要介绍不同国家合并所得税会计白勺发展演变过程，并提出下文将阐述白勺合并所得税白勺影响因素。第三部分：企业合并方法对合并所得税白勺影响，在这部分里，由不同白勺企业合并方法比较得出合并方法不同将导致合并时白勺成本计价基础不同，笔者对由此会对合并所得税产生白勺影响进行了分析。第四部分：合并理念白勺选择对合并所得税白勺影响分析，这部分是本文白勺主要内容之一。对影响因素白勺分析都是基于合并理念不同而产生白勺，所以本部分先对现存白勺不同合并理念进行比较、分析，接着进一步分析在不同白勺理念下对合并商誉白勺初始确认和后续计量以及未实现内部交易白勺抵销处理对合并所得税费白勺具体影响。最后，进行总结。第五部分：规范限制对合并所得税白勺影响，该部分分别从税收法律制度规范角度和所得税会计规范角度来分析二者在合并所得税确认上对其产生白勺影响和限制。第六部分：对纳税筹划白勺启示，笔者在这部分中阐明了分析合并所得税因素对企业在实务操作中进行纳税筹划白勺启示和意义
Abstract（英文摘要）：www.328tibEt.cn Since the 20th century, along with world scope enterprise group advancement speeding up, as well as all quarters facing the finance information need daily enhancement, how consolidated financial statements to real, comprehensive enterprise groups to reflect on the whole issue of the complete picture, become one of important topics which international accounting profession in-depth study and explore.China has a corporate income tax law and accounting standards appropriate separation legal environment. Our country’s environment is different from the United States, Britain and other countries’ legal environment. Although this year the State Administration of Taxation and the Ministry of Finance made great efforts to coordinate the difference, but there are still a many differences. These differences result in income tax confirmed when the merger will he temporary differences, and these differences are of long term and continuity. They are bound to he an impact on the income tax after the merger process.This article is obtains from the analysis business combination correlation stipulation, analyzes the different merge method, the merge idea and the different group tax payment way involution and the income tax influence, hoped through the understanding influence merge income tax expense factor, comes in to be reasonable, to gather the gauge in the scope the involution and the income tax carries on the tax payment preparation, causes the group enterprise the merge income tax to spend as far as possible all, helps the realization enterprise value maximization the goal, enhances the enterprise competitive ability. Simultaneously understood the influence merge income tax factors can help us to make further understand of the relationship between different financial statements, and It could he important significance by helping the stakeholders who interpret consolidated financial statements.The article is divided into six parts:Part I: Introduction, this article introduces the topics motive, literature review of the combined income tax and both domestic and international current research process.Part II: raise issues, partly briefed different countries combined income tax accounting process of development and evolution, and put forward the merger described below will be the impact of the income tax factors.Part III: In this part I analysis the income taxation’s impaction of corporate merger means. Corporate merger by different methods compare different methods that the merger will result in the merger of different cost basis of valuation, the author of the consequences for the merger of the income tax affected were analyzed.Part IV: the choice of the merger concept of the combined analysis of the impact of the income tax, which is part of the main body of the article. The influencing factors are analyzed based on the idea of merging the different, so the first part of the merger on the existing concept of different comparisons, analysis, and then further analyzed in different concept of the merger goodwill confirmed the initial and follow-up measures and unrealized internal transactions offset by income tax expenses of the merger deal with the specific impact. Finally, to sum up.Part V: The author list normative constraints on the income tax impact of the merger, which part of the legal system from the tax perspective, and income tax accounting standard norms in terms of the merger of the two income tax on their confirmation on the implications and limitations.Part VI: To the tax payment preparation enlightenment, the author had expounded in this part the analysis merge income tax factor carries on the tax payment preparation to the enterprise in the solid service operation the enlightenment and the significance.
论文关键词： 企业合并；合并方法；合并理念；合并所得税；
Key words（英文摘要）：www.328tibEt.cn Corporate merger；Merging methods；Merger Idea；Consolidated income tax；
Abstract（英文摘要）：www.328tibEt.cn Since the 20th century, along with world scope enterprise group advancement speeding up, as well as all quarters facing the finance information need daily enhancement, how consolidated financial statements to real, comprehensive enterprise groups to reflect on the whole issue of the complete picture, become one of important topics which international accounting profession in-depth study and explore.China has a corporate income tax law and accounting standards appropriate separation legal environment. Our country’s environment is different from the United States, Britain and other countries’ legal environment. Although this year the State Administration of Taxation and the Ministry of Finance made great efforts to coordinate the difference, but there are still a many differences. These differences result in income tax confirmed when the merger will he temporary differences, and these differences are of long term and continuity. They are bound to he an impact on the income tax after the merger process.This article is obtains from the analysis business combination correlation stipulation, analyzes the different merge method, the merge idea and the different group tax payment way involution and the income tax influence, hoped through the understanding influence merge income tax expense factor, comes in to be reasonable, to gather the gauge in the scope the involution and the income tax carries on the tax payment preparation, causes the group enterprise the merge income tax to spend as far as possible all, helps the realization enterprise value maximization the goal, enhances the enterprise competitive ability. Simultaneously understood the influence merge income tax factors can help us to make further understand of the relationship between different financial statements, and It could he important significance by helping the stakeholders who interpret consolidated financial statements.The article is divided into six parts:Part I: Introduction, this article introduces the topics motive, literature review of the combined income tax and both domestic and international current research process.Part II: raise issues, partly briefed different countries combined income tax accounting process of development and evolution, and put forward the merger described below will be the impact of the income tax factors.Part III: In this part I analysis the income taxation’s impaction of corporate merger means. Corporate merger by different methods compare different methods that the merger will result in the merger of different cost basis of valuation, the author of the consequences for the merger of the income tax affected were analyzed.Part IV: the choice of the merger concept of the combined analysis of the impact of the income tax, which is part of the main body of the article. The influencing factors are analyzed based on the idea of merging the different, so the first part of the merger on the existing concept of different comparisons, analysis, and then further analyzed in different concept of the merger goodwill confirmed the initial and follow-up measures and unrealized internal transactions offset by income tax expenses of the merger deal with the specific impact. Finally, to sum up.Part V: The author list normative constraints on the income tax impact of the merger, which part of the legal system from the tax perspective, and income tax accounting standard norms in terms of the merger of the two income tax on their confirmation on the implications and limitations.Part VI: To the tax payment preparation enlightenment, the author had expounded in this part the analysis merge income tax factor carries on the tax payment preparation to the enterprise in the solid service operation the enlightenment and the significance.
论文关键词： 企业合并；合并方法；合并理念；合并所得税；
Key words（英文摘要）：www.328tibEt.cn Corporate merger；Merging methods；Merger Idea；Consolidated income tax；