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根据税法规定,在满足一定条件下,企业合并可以选择特殊性税务处理,合并企业接受的资产与负债,其计税基础保持不变。在编制合并财务报表时,对于非同一控制下被合并企业的资产与负债,账面价值需根据合并日的公允价值进行调整,其计税基础与账面价值就会形成暂时性差异,产生递延所得税资产与递延所得税负债。本文分别从可辨认净资产与商誉两个角度出发,探讨了特殊性税务处理下,企业合并对递延所得税的影响。
According to the tax law, under certain conditions, the business combination can choose special tax treatment, the assets and liabilities accepted by the merger enterprise, and its tax base remains unchanged. When preparing the consolidated financial statements, the book value of the assets and liabilities of the merged enterprises not under the same control shall be adjusted according to the fair value of the merger date, and the difference between the tax base and the book value will be temporary and the deferred income tax will be incurred Assets and deferred tax liabilities. In this paper, from the perspectives of identifiable net assets and goodwill respectively, the author explores the impact of business combination on deferred income tax under the special tax treatment.