目前,在企业的并购重组中,吸收合并的方式是最常使用的合并方式,但是在吸收合并这一并购重组方式中根据不同的税收政策存在着很多种税务处理方式,针对不同的税务处理方式会给合并带来很大的影响。本文对同一控制下企业吸收合并所涉及的财税问题进行了深入的分析,并根据实例对不同税务处理方式进行了比较。 Currently, mergers and acquisitions are the most commonly used methods of mergers and acquisitions in the merger and reorganization of enterprises. However, there are many kinds of tax treatments according to different tax policies in the merger and acquisition merger and reorganization. According to different tax treatment methods Will bring great impact on the merger. This article has carried on the thorough analysis to the fiscal and tax issues involved in the merger and acquisition under the same control, and compared the different tax treatment methods according to the examples.