摘要
在市场经济中,出于各种目的,企业集团中母公司与子公司之间、子公司与子公司之间通过重组的方式优化资源配置的业务越来越多。文章深入分析了实践中遇到的同一控制下企业吸收合并过程中的财务和税务问题,并提出了处理方式和解决措施,以期为遇到相同或类似情况的企业开展吸收合并业务提供参考。
In the market economy,for various purposes,there are more and more businesses in enterprise groups that optimize resource allocation through restructuring between parent company and subsidiaries,and between subsidiaries and subsidiaries.This paper deeply analyzes the financial and tax problems encountered in the process of absorption and merger of enterprises under the same control in practice,and puts forward the handling methods and solving measures,hoping to providing reference for enterprises encountering the same or similar situations to carry out absorption and merger business.
作者
王亮亮
WANG Liang-liang(CNOOC Ningbo Daxie Petrochemical Co.,Ltd)
出处
《当代会计》
2022年第22期65-67,共3页
Contemporary Accounting
关键词
同一控制
吸收合并
会计处理
税务处理
same control
absorption and merger
accounting treatment
tax treatment
