企业因发展的需要,有时会采取兼并其他企业的方式扩大企业的规模和效益,这种兼并其他企业的现象称之为企业合并。企业合并涉及大量会计处理和税务处理。本文通过对不同性质的企业合并的财税处理问题进行详细分析,鼓励和促进有正常经营需要的企业合并业务的健康发展,规范和加强合并业务的所得税管理。 Due to the development needs of enterprises, enterprises may sometimes take the form of mergers and acquisitions to expand the scale and effectiveness of enterprises. This phenomenon of mergers and acquisitions of other enterprises is called business mergers. Business mergers involve a great deal of accounting and tax processing. This article analyzes in detail the fiscal and taxation issues of mergers of different nature, encourages and promotes the healthy development of the business of mergers and acquisitions with normal business needs, and regulates and strengthens the income tax management of the merged business.