同一合并下的会计和税务问题研究

Studies on accounting and tax issues under the same control

文章从企业的实际发展情况出发,对同一控制下A公司吸收合并B公司,同时注销B公司,所涉会计和税务问题进行研究,以期为实务操作提供一定的借鉴。

Based on the actual development of enterprise,this paper studies the accounting and taxation issues involved in the absorption and consolidation of Company B and the cancellation of Company B by company A under the same control,in order to provide some reference for practical operations.