企业合并作为一种常见的兼并重组形式,其会计核算和所得税处理的相关规定错综复杂。文章以企业合并中的吸收合并为例,分析在同一控制、非同一控制下合并方、被合并方的会计与税务处理方法,以辨清它们之间的关系。 As a common form of mergers and acquisitions, corporate mergers and acquisitions have complicated rules on accounting and income tax treatment. Taking the merger of enterprises in the merger as an example, the article analyzes the accounting and tax treatment methods of the merged parties and the merged parties under the same control and non-identical control to distinguish the relationship between them.