企业合并中税务和会计处理差异研究

社会经济发展条件下,企业合并已经成为企业扩大规模、提高竞争优势的重要途径。由于会计与税务在服务对象、工作目标中存在差异,导致企业控制成本与事务处理难度加大。论文结合实际情况,根据企业合并的概念解析,遵循企业合并中的税会处理原则,提出税会差异产生的问题与涉税风险,最终提出有效解决建议,以期为企业成功合并提供帮助。

Research on the Difference Between Tax and Accounting Treatment in Business Merger

Under the condition of social and economic development,business merger has become an important way for enterprises to expand their scale and improve their competitive advantages.Due to the differences between accounting and tax in service objects and work objectives,it is more difficult for enterprises to control costs and deal with affairs.Based on the actual situation,the paper analyzes the concept of business merger,and follows the principle of tax and accounting treatment in business merger,puts forward the problems and tax-related risks caused by differences between tax and accounting,and finally puts forward effective solutions,so as to provide help for successful business merger.