摘要
随着市场竞争加剧,为在市场竞争中生存与发展,企业不断寻求规模化、多元化经营,因此,企业间的并购、分立不断增加。在这个过程中,会计与税务的处理存在差异。分析两者处理的差异,才可以对企业经济效益产生的影响有足够的了解,同时对企业的合并、分立过程进行有效筹划。通过对企业合并、分立的理论进行概述与研究,利用相关案例分析,总结企业合并、分立的会计与税务的处理差异,使企业可以有效筹划,保证筹划合理性、有效性,发挥出合并、分立后的节税作用,最终实现降低企业合并、分立成本的目的。
With fi erce competition of the market,enterprises are constantly seeking for large-scale and diversifi ed operation to survive and develop in the market.Therefore,separations and mergers among enterprises are increasing.In this process,differences occur in accounting and taxation.Only by analyzing both differences can we have a suffi cient understanding of their impact on economic benefi ts of the enterprises,and effectively plan the process of separation and merger.Through the introduction and study of the theory of enterprise separation and merger,using relevant case analyses,this paper summarizes different ways in dealing with accounting and taxation of enterprise separation and merger,so as to ensure effective and rational planning,achieve the goal of tax saving and cost reduction of enterprise separation and merger.
作者
夏晓忠
XIA Xiao-zhong(Party Committee Offi ce,Shantou Polytechnic,Shantou 515078,China)
出处
《南方职业教育学刊》
2020年第3期104-109,共6页
Journal of Southern Vocational Education
关键词
企业合并
企业分立
会计处理
税务处理
enterprise separation
mergers
accounting treatment
tax treatment
