一、企业并购的税务界定税法所界定的企业合并与合并会计准则所界定的企业合并不尽相同。具体说来,《财政部国家税务总局关于企业重组业务企业所得税处理若干问题的通知》(财税[2009]59号)所界定的合并相当于合并会计准则所界定的吸收合并和新设合并,而合并会计准则所界定的控股合并相当于财税[2009]59 First, the tax definition of mergers and acquisitions Business tax defined by the merger and consolidation of accounting standards for business combinations vary. Specifically, the merger as defined in the Circular of the Ministry of Finance and the State Administration of Taxation on Several Issues Regarding the Enterprise Income Tax Treatment of Enterprise Reorganization (Cai Shui [2009] No. 59) is equivalent to mergers and acquisitions and new mergers as defined by the Consolidated Accounting Standards The consolidation of the merger as defined in the Consolidated Accounting Standards is equivalent to Cai Shui [2009] 59