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新会计准则的颁布,所得税会计问题是受到很多方面影响的。因此,了解企业合并中不同因素对所得税会计问题的影响,对于企业合并报表来说至关重要。如果在财务活动核算中忽视了这些因素,很可能造成会计信息的不准确性,也给使用者带来不便,所以本文的研究是必要的。本文首先是分析了在我国经济高速发展下的企业合并的状况,然后就国内外相关学者目前对所得税的研究作了简要说明,接着从长期股权投资权益法核算、商誉这两个方面解析了具体情况下企业合并中所得税的处理问题。
The promulgation of new accounting standards, income tax accounting issues are affected in many ways. Therefore, understanding the impact of different factors in a business combination on income tax accounting issues is crucial to the business combination. If these factors are neglected in the accounting of financial activities, it is likely to cause the inaccuracy of the accounting information and inconvenience to the users, so the research in this article is necessary. This article first analyzes the status of the business mergers under the rapid economic development in our country, and then gives a brief account of the current research on income tax by domestic and foreign scholars, then analyzes the long-term rights and interests of the equity method of accounting and goodwill The problem of income tax in enterprise merger under specific circumstances.