企业合并会计准则将企业合并按照控制对象的不同,分为同一控制下的企业合并和非同一控制下的企业合并,二者在会计处理和税收处理上存在较大的差异。本文结合刚刚颁布的财税【2009】59号文、财税【2009】60号文进行分析,帮助企业正确处理同一控制下和非同一控制下的企业合并在会计与税务上的差异。 According to the different control objects, the business combination accounting standards are divided into business combinations under the same control and business combinations not under the same control. There is a big difference between the two in terms of accounting treatment and tax treatment. This article analyzes the differences between the accounting and taxation in the merger of enterprises under the same control and those not under the same control, based on the analysis of Cai Shui [2009] No. 59 and Cai Shui [2009] No. 60, which were just promulgated.