随着国有企业体制改革的不断深化,企业无论是整体改制,还是合并、分立改制,按国家现行规定都应对企业资产进行评估。而对企业在改组改制中资产评估增值的税务与会计处理,虽然国家都有相关的明文规定,但由于有些规定的不合理及前后不一致,以致实务处理中,会计审计人员有着无所适 With the continuous deepening of the system reform of state-owned enterprises, enterprises should evaluate their assets in terms of overall restructuring, merger and separation and restructuring as required by the existing state provisions. As for the taxation and accounting treatment of the value added of enterprises in the reorganization and restructuring, although the state has relevant express provisions, due to the unreasonable provisions and inconsistencies in some regulations, the accounting auditors have no proper place to deal with