资产负债观下合并报表中的所得税处理探究

On income tax processing method in consolidated statements under asset-liability view

合并报表与所得税处理都是会计实务中较为复杂的业务,特别是非同一控制合并下,无论是吸收合并、控股合并,还是编制调整和抵消分录,都要在合并报表层面重新确认递延所得税费用.我国企业所得税核算转向资产负债观,会对企业所得税的处理产生极大的影响.而且随着企业兼并重组浪潮的不断高涨,合并所得税成为影响企业并购重组的重要因素之一.可见,研究企业合并层面的所得税会计处理,对于引导企业的兼并重组、规范有效地处理此类业务有重大的理论意义.因此就控股合并方式下合并报表中所涉及的所得税处理问题进行探究.

Consolidated statements and income tax processing are the relatively complex business in accounting practice,especially business merger of the different control,therefore,absorption merger,holding,or adjustment and offset entries,should be in the consolidated level to reconfirm thedeferred income tax expenses.The income-tax counting system of our state-enterprises has been changing into asset-liability,which had great influence on the processing of enterprise income tax.And along with the rising wave of enterprise merger and reorganization,consolidated income tax becomes one of the important factors that affect enterprise merger,acquisition and reorganization.It is obvious that studying the income tax accounting treatment on the level of business merger has great significance on how to guide the enterprise merger and reorganization,and canonically and effectively deal with such a business.So herein this article,the income tax processing methods in consolidated statements under asset-liability view are under discussion.