【摘要】：隨著市場經(jīng)濟(jì)的進(jìn)一步發(fā)展,改革正大刀闊斧地在財(cái)稅、金融、實(shí)體業(yè)等各行各業(yè)進(jìn)行著。企業(yè)并購交易也呈現(xiàn)出一派欣欣向榮的活躍景象。學(xué)術(shù)理論界緊隨實(shí)務(wù)活動萬象更新的局面,就并購重組、企業(yè)分立、改制、股權(quán)置換等特殊交易事項(xiàng)進(jìn)行了不同層面的研究。就并購交易而言,所得稅政策的規(guī)定也間接影響其交易活動的發(fā)生。對于并購活動中所得稅政策的問題,前輩學(xué)者們主要集中在所得稅政策對于并購交易的影響性大小,并購過程中如何通過籌劃以獲得最大節(jié)稅效應(yīng),會計(jì)準(zhǔn)則和所得稅稅法就并購交易差異的協(xié)調(diào)以及所得稅在應(yīng)稅合并和免稅合并下的不同處理方式的對比等。誠然,也有不少學(xué)者專門針對所得稅會計(jì)準(zhǔn)則進(jìn)行研究,也提出了準(zhǔn)則在未來修訂需完善的較多建議。然而,就并購領(lǐng)域和遞延所得稅會計(jì)領(lǐng)域結(jié)合研究,將研究重點(diǎn)聚焦在企業(yè)并購活動中遞延所得稅會計(jì)范圍內(nèi)的研究和文獻(xiàn)少之又少。在實(shí)務(wù)工作當(dāng)中,并購領(lǐng)域涉及的遞延所得稅會計(jì)處理卻是十分重要的環(huán)節(jié)。故結(jié)合并購交易,聚焦對于該業(yè)務(wù)中遞延所得稅會計(jì)處理的探討也十分必要。本文站在并購交易的角度,從應(yīng)稅合并和免稅合并兩方面,分析并闡述了同一控制和非同一控制不同并購方式下遞延所得稅會計(jì)的處理模式,同時(shí)從并購方、被并購方以及被并購方股東三方進(jìn)行分析,梳理了現(xiàn)行準(zhǔn)則下各方對于遞延所得稅的相關(guān)會計(jì)處理。針對遞延所得稅會計(jì)處理在企業(yè)并購活動中存在的問題,本文深入分析論證了商譽(yù)遞延所得稅會計(jì)處理和完善免稅合并相關(guān)細(xì)則等內(nèi)容。文章前面部分是基本理論的闡述,包括對所得稅會計(jì)理論以及資產(chǎn)負(fù)債表債務(wù)法的會計(jì)思想進(jìn)行的研究。其次從會計(jì)準(zhǔn)則劃分的標(biāo)準(zhǔn)出發(fā),闡釋了同一控制和非同一控制下發(fā)生的應(yīng)稅合并和免稅合并,也剖析了在控股合并、吸收合并等合并方式下,遞延所得稅會計(jì)處理的現(xiàn)狀和存在的問題。通過深入分析并購中涉及商譽(yù)、負(fù)商譽(yù)、免稅合并以及遞延所得稅事項(xiàng)披露涉及的利潤操縱等情況,提出了筆者對于相關(guān)問題的解決對策和個(gè)人建議。文章最后提出,規(guī)范商譽(yù)相關(guān)遞延所得稅事項(xiàng)的會計(jì)處理和完善免稅合并細(xì)則對于并購交易具有較大的促進(jìn)作用,將相關(guān)暫時(shí)性差異判斷標(biāo)準(zhǔn)予以量化有助于提高財(cái)務(wù)會計(jì)信息的質(zhì)量。通過對于本課題的研究,筆者查閱了較多學(xué)者公開發(fā)布的大量文獻(xiàn),也進(jìn)行了一些資料數(shù)據(jù)的分析論證工作,最終結(jié)合個(gè)人認(rèn)知所提出的粗知拙見難免存在疏漏不盡合理之處。希望有幸能和對此課題有研究興趣的學(xué)者一起探討、學(xué)習(xí)。
[Abstract]:With the further development of market economy, the reform is being carried out in various industries, such as finance, physical industry and so on. M & A transactions also presented a thriving dynamic scene. Following the renewal of practical activities, the academic and theoretical circles have carried out different levels of research on special transactions such as M & A and reorganization, separation of enterprises, restructuring, stock exchange and so on. As far as M & A transactions are concerned, the provisions of income tax policy also indirectly affect the occurrence of their transaction activities. For the problem of income tax policy in M & A activities, older scholars mainly focus on the impact of income tax policy on M & A transactions, and how to obtain the maximum tax-saving effect through planning in the M & A process. The coordination between accounting standards and income tax law on the difference of M & A transactions and the comparison of different ways of dealing with income tax under taxable merger and tax-free merger. To be sure, there are also many scholars to study the income tax accounting standards, but also put forward the future revision of the standards need to improve more suggestions. However, with the combination of M & A and deferred income tax accounting, the research focuses on the scope of deferred income tax accounting in M & A activities and few literatures are available. In the practical work, the deferred income tax accounting treatment involved in the M & A field is very important. Therefore, combined with M & A transactions, it is necessary to focus on the deferred income tax accounting treatment in this business. From the point of view of M & A transactions, this paper analyzes and expounds the treatment mode of deferred income tax accounting under the same control and non-same control under different M & A modes from the aspects of taxable merger and tax-free merger, and at the same time, from the merger and acquisition parties, The merger party and the shareholder of the merger party carry on the analysis, combs under the current standard each side to the deferred income tax related accounting treatment. In view of the problems of deferred income tax accounting in mergers and acquisitions, this paper deeply analyzes and demonstrates the related details of goodwill deferred income tax accounting and tax exemption merger. The first part of the article is the elaboration of the basic theory, including income tax accounting theory and balance sheet debt accounting thought. Secondly, starting from the standard of accounting standard division, this paper explains the taxable merger and tax-free merger under the same control and non-identical control, and also analyzes the merger mode such as holding merger, absorption merger and so on. The present situation and existing problems of deferred income tax accounting. Through in-depth analysis of the merger and acquisition involving goodwill, negative goodwill, tax-free merger and deferred income tax disclosure related to profit manipulation, and so on, the author puts forward solutions to the related problems and personal suggestions. Finally, it is pointed out that standardizing the accounting treatment of deferred income tax items related to goodwill and perfecting the tax-free merger rules have a great promoting effect on M & A transactions. Quantifying the relevant standards of temporary difference will help to improve the quality of financial and accounting information. Through the study of this subject, the author has consulted a large number of documents published by many scholars, and has also carried on some analysis and demonstration work of data. Finally, there is inevitably some omission and unreasonableness in the light of the humble opinions put forward by personal cognition. I hope to be fortunate to be able to discuss and study with scholars who are interested in this subject.
【學(xué)位授予單位】：中國財(cái)政科學(xué)研究院
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F271;F275.4

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