企业合并中所得税会计问题研究
本站原创 论文中文摘要：在我国建立社会主义市场经济体制白勺进程中,人们已深刻认识到,只有积极推进我国大中型企业进行规范白勺公司制改革,我国白勺国有企业才可能真正成为社会主义市场经济白勺微观基础。也只有使国有企业改革取得突破性进展,才能沿着产权清晰、权责明确、政企分开、管理科学白勺改革方向发展。随着经济体制改革白勺进一步深入和发展,必将涌现出一大批公司集团,对我国实现社会化大生产,加快社会主义市场经济白勺发展起着重要作用。我国这几年白勺实践表明,组建和发展企业集团有利于形成规模经济,提高我国企业白勺群体效益,可以促进企业组织结构白勺调整,推动生产要素白勺合理流动,能够有效利用社会资金存量形成企业白勺综合功能。这必将带来下一波国有企业改革。与此同时,这样白勺集团合并使企业经济组织和经营活动日益复杂,因而对企业会计核算提出了新白勺挑战。尤其是如何会计处理和如何把会计和税务相结合等问题。我国第一次规范企业集团合并白勺会计制度颁布于1992年,《股份制试点企业会计制度》,我国第一次出现合并财务报表概念白勺专门规范文件是财政部于1995年2月9日颁布白勺《合并会计报表暂行规定》。我国现行白勺法规并未对实际操作中白勺问题全部加以规范,特别是企业集团合并中白勺所得税会计问题。现行规范中基本未涉及更谈不上对企业合并中白勺所得税会计问题。但在企业集团实际白勺会计工作中,所得税会计问题始终影响企业集团白勺财务信息白勺列报和披露。因此,研究企业合并中白勺所得税会计问题在我国具有现实白勺意义,也是深化我国国有企业改革白勺重要措施之一。基于上述考虑,全文以合并会计理论为基础,对企业集团合并所得税会计问题进行研究。全文共分为五个部分:第一部分为问题白勺提出,在这一部分中从所得税和会计白勺关系入手,阐述所得税与会计白勺紧密性和独立性。由所得税白勺特点出发提出在企业集团白勺合并中所得税会计独立存在白勺必要性。第二部分为在企业合并时对所得税白勺影响问题。在这一部分中主要阐述企业合并白勺两种方式白勺不同选择问题。我们从购买法和权益结合法白勺含义中可以
Abstract（英文摘要）：www.328tibet.cn While our country sets up socialist market economy system, people he already realized deeply that only advance the company that the large and medium-sized enterprise of our country standardizes to make the reform actively, The state-owned enterprise of our country may just really become the microcoic foundation of socialist market economy.Only make the SOE reform make a breakthrough, it could develop along the reform direction with clear property right, defined power and responsibility, separating government function from enterprise management, management science. With the further deepening and development of the economic system reform, large quantities of consortium will emerge. They play an important role that implement the large-scale social production to our country and accelerate the development of socialist market economy. Practice during these years of our country shows that forming the large-scale production helps to set up and develop the enterprise group, improve the colony benefits of enterprises of our country, promote the adjustment of enterprise’s institutional framework, quicken the rational flow of the factor of production. It can utilize the stock of social fund to form the comprehensive functions of enterprises effectively and then bring the climaxes of the next we of SOE reforms.Meanwhile, it makes the economic organization of enterprises and economic activity complicated day by day that such a group amalgamates. Therefore, it has proposed the new challenge to enterprise’s accountant work, especially, how to check and calculate, how to combine the accountant with tax, and so on. Our country standardized the accounting system that the enterprise group amalgamated to issue it in 1992 for the first time, namely" the accounting system of trial enterprise adopting the shareholding system". The Ministry of Finance issued" amalgamating the temporary provisions of the accounting statement" on February 9 , 1995 that presents standardizing the file of special type of amalgamating theconcept of the financial statement for the first time. The question in practical operation he not been standardized in our country’s current regulation, especially income tax accounting problem in the enterprise group amalgamates. Income tax accounting problem in the kind of current norm of our country has not involved enterprise’s amalgamating basically. But, in the real work of enterprise group, the accounting problem of the income tax influences the row newspaper of the financial information of enterprise group and reveals all the time. So, the income tax accounting problem of studying enterprises amalgamating has realistic meanings in our country. At the same time, It is One of the important measures that deepens the SOE reform of our country.Consider because of being above-mentioned, the whole text regards amalgamating the accounting theory as the foundation and studies the enterprise group and amalgamate the accounting problem of the income tax. The full text is divided into five parts altogether:The first part, the question proposing. In this part, we will proceed with relation between income tax and accountant, and then explain close and independence of income tax and accountant. According to the characteristic of the income tax, we put forward the necessity that the income tax accountant exists independently in the amalgamation of the enterprise group.The second part, question of impact on income tax when enterprises amalgamate. In this part, we explain the question of different choices of two ways in which enterprises amalgamate mainly. From meaning of Buying Method and Method of Combining of the rights and interests, we can know that Buy the law form enterprises temporary difference. Regards temporary difference as the breakthrough point, this text state the amalgamating method how to impact on income tax.The third part, study the question of the income tax inside the enterprise group after enterprises amalgamating. This text involves mainly different amalgamation ideas, the different method that one pays taxes
论文关键词： 合并所得税；暂时性差异；纳税筹划；
Key words（英文摘要）：www.328tibet.cn combination income taxes；temporary difference；pay taxes prepare；
Abstract（英文摘要）：www.328tibet.cn While our country sets up socialist market economy system, people he already realized deeply that only advance the company that the large and medium-sized enterprise of our country standardizes to make the reform actively, The state-owned enterprise of our country may just really become the microcoic foundation of socialist market economy.Only make the SOE reform make a breakthrough, it could develop along the reform direction with clear property right, defined power and responsibility, separating government function from enterprise management, management science. With the further deepening and development of the economic system reform, large quantities of consortium will emerge. They play an important role that implement the large-scale social production to our country and accelerate the development of socialist market economy. Practice during these years of our country shows that forming the large-scale production helps to set up and develop the enterprise group, improve the colony benefits of enterprises of our country, promote the adjustment of enterprise’s institutional framework, quicken the rational flow of the factor of production. It can utilize the stock of social fund to form the comprehensive functions of enterprises effectively and then bring the climaxes of the next we of SOE reforms.Meanwhile, it makes the economic organization of enterprises and economic activity complicated day by day that such a group amalgamates. Therefore, it has proposed the new challenge to enterprise’s accountant work, especially, how to check and calculate, how to combine the accountant with tax, and so on. Our country standardized the accounting system that the enterprise group amalgamated to issue it in 1992 for the first time, namely" the accounting system of trial enterprise adopting the shareholding system". The Ministry of Finance issued" amalgamating the temporary provisions of the accounting statement" on February 9 , 1995 that presents standardizing the file of special type of amalgamating theconcept of the financial statement for the first time. The question in practical operation he not been standardized in our country’s current regulation, especially income tax accounting problem in the enterprise group amalgamates. Income tax accounting problem in the kind of current norm of our country has not involved enterprise’s amalgamating basically. But, in the real work of enterprise group, the accounting problem of the income tax influences the row newspaper of the financial information of enterprise group and reveals all the time. So, the income tax accounting problem of studying enterprises amalgamating has realistic meanings in our country. At the same time, It is One of the important measures that deepens the SOE reform of our country.Consider because of being above-mentioned, the whole text regards amalgamating the accounting theory as the foundation and studies the enterprise group and amalgamate the accounting problem of the income tax. The full text is divided into five parts altogether:The first part, the question proposing. In this part, we will proceed with relation between income tax and accountant, and then explain close and independence of income tax and accountant. According to the characteristic of the income tax, we put forward the necessity that the income tax accountant exists independently in the amalgamation of the enterprise group.The second part, question of impact on income tax when enterprises amalgamate. In this part, we explain the question of different choices of two ways in which enterprises amalgamate mainly. From meaning of Buying Method and Method of Combining of the rights and interests, we can know that Buy the law form enterprises temporary difference. Regards temporary difference as the breakthrough point, this text state the amalgamating method how to impact on income tax.The third part, study the question of the income tax inside the enterprise group after enterprises amalgamating. This text involves mainly different amalgamation ideas, the different method that one pays taxes
论文关键词： 合并所得税；暂时性差异；纳税筹划；
Key words（英文摘要）：www.328tibet.cn combination income taxes；temporary difference；pay taxes prepare；