Many merger and reorganization is enterprises merger, because merger perplexing, the treatment of income tax accounting exists a variety of complex problems, the merging party obtains the net wealth of the combined pa...Many merger and reorganization is enterprises merger, because merger perplexing, the treatment of income tax accounting exists a variety of complex problems, the merging party obtains the net wealth of the combined party, some include the deferred income tax liabilities and deferred tax assets, there are not included. The merging party merger resulting combined balance in the merging process may affect the current income tax and deferred income tax, but also may not have any effect. This paper goes through the application case on enterprises merger＇ merging party or purchase party tax treatment to carry on analysis, which provides the major reference for accounting theory and accounting practice circles.展开更多
Enterprise merger and acquisition is one of the property right exchanges. This paper researches the strategy of pricing for enterprise merger and acquisition, displays finance decision-making model, program and method.
In this paper, combined with the ＂Enterprise Accounting Standards No. eighteenth issued -- income tax＂ and ＂Enterprise Accounting Standards No. twentieth＂ -- the merger of enterprises and the State Administration ...In this paper, combined with the ＂Enterprise Accounting Standards No. eighteenth issued -- income tax＂ and ＂Enterprise Accounting Standards No. twentieth＂ -- the merger of enterprises and the State Administration of Taxation on enterprise merger business related income tax provisions of the problem of enterprise income tax, from the perspective that enterprise merger accounting is divided into the same control and the different control corresponds to the general tax treatment and special tax treatment, I compare the process of enterprises under different circumstances of income tax with an example.展开更多
Since the nineteen nineties, Chinese economic grows rapidly. Chinese enterprises have become an important force in the world economic growth. At the same time enterprise growth has been accompanied by M ＆ A, the succ...Since the nineteen nineties, Chinese economic grows rapidly. Chinese enterprises have become an important force in the world economic growth. At the same time enterprise growth has been accompanied by M ＆ A, the success ofM ＆ A can bring great leap and growth for the enterprise. As for Chinese enterprise, today is an important period of mergers and acquisitions, but the real success ofM ＆ A is less. Through the analysis of the causes for the failure ofM ＆ A enterprise, some research results suggest the following three reasons are the major. First is the ignoring differences in M ＆ A enterprises culture, second is the cultural conflict between no effective solution for mergers and acquisitions, and the third is not able to integrate the cultural reasonably.展开更多
Since the nineteen nineties, Chinese economic grows rapidly. Chinese enterprises have become an important force in the world economic growth. At the same time enterprise growth has been accompanied by M ＆ A, the succ...Since the nineteen nineties, Chinese economic grows rapidly. Chinese enterprises have become an important force in the world economic growth. At the same time enterprise growth has been accompanied by M ＆ A, the success ofM ＆ A can bring great leap and growth for the enterprise. As for Chinese enterprise, today is an important period of mergers and acquisitions, but the real success ofM ＆ A is less. Through the analysis of the causes for the failure ofM ＆ A enterprise, some research results suggest the following three reasons are the major. First is the ignoring differences in M ＆ A enterprises culture, second is the cultural conflict between no effective solution for mergers and acquisitions, and the third is not able to integrate the cultural reasonably.展开更多
Merger is a kind of strategic behavior of seeking long-term development. A new enterprise coming from merger is different from the one that come into existence. The strategy of new enterprise formed from merger is con...Merger is a kind of strategic behavior of seeking long-term development. A new enterprise coming from merger is different from the one that come into existence. The strategy of new enterprise formed from merger is constituted through the integration of the strategy for each side. Strategy integration is the guide for the integration of other elements after merger, the way for enterprises to adapt the change of environment and the warranty for the enterprises to achieve strategy synergistic effect. Strategy integration of the merging-enterprises can be realized through several steps： preparation for strategy integration, readjustment to strategy, reorientation of the enterprise and effective communication with target enterprise in the course of carrying out the strategy.展开更多
文摘Many merger and reorganization is enterprises merger, because merger perplexing, the treatment of income tax accounting exists a variety of complex problems, the merging party obtains the net wealth of the combined party, some include the deferred income tax liabilities and deferred tax assets, there are not included. The merging party merger resulting combined balance in the merging process may affect the current income tax and deferred income tax, but also may not have any effect. This paper goes through the application case on enterprises merger＇ merging party or purchase party tax treatment to carry on analysis, which provides the major reference for accounting theory and accounting practice circles.
文摘Enterprise merger and acquisition is one of the property right exchanges. This paper researches the strategy of pricing for enterprise merger and acquisition, displays finance decision-making model, program and method.
文摘In this paper, combined with the ＂Enterprise Accounting Standards No. eighteenth issued -- income tax＂ and ＂Enterprise Accounting Standards No. twentieth＂ -- the merger of enterprises and the State Administration of Taxation on enterprise merger business related income tax provisions of the problem of enterprise income tax, from the perspective that enterprise merger accounting is divided into the same control and the different control corresponds to the general tax treatment and special tax treatment, I compare the process of enterprises under different circumstances of income tax with an example.
文摘Since the nineteen nineties, Chinese economic grows rapidly. Chinese enterprises have become an important force in the world economic growth. At the same time enterprise growth has been accompanied by M ＆ A, the success ofM ＆ A can bring great leap and growth for the enterprise. As for Chinese enterprise, today is an important period of mergers and acquisitions, but the real success ofM ＆ A is less. Through the analysis of the causes for the failure ofM ＆ A enterprise, some research results suggest the following three reasons are the major. First is the ignoring differences in M ＆ A enterprises culture, second is the cultural conflict between no effective solution for mergers and acquisitions, and the third is not able to integrate the cultural reasonably.
文摘Since the nineteen nineties, Chinese economic grows rapidly. Chinese enterprises have become an important force in the world economic growth. At the same time enterprise growth has been accompanied by M ＆ A, the success ofM ＆ A can bring great leap and growth for the enterprise. As for Chinese enterprise, today is an important period of mergers and acquisitions, but the real success ofM ＆ A is less. Through the analysis of the causes for the failure ofM ＆ A enterprise, some research results suggest the following three reasons are the major. First is the ignoring differences in M ＆ A enterprises culture, second is the cultural conflict between no effective solution for mergers and acquisitions, and the third is not able to integrate the cultural reasonably.
文摘Merger is a kind of strategic behavior of seeking long-term development. A new enterprise coming from merger is different from the one that come into existence. The strategy of new enterprise formed from merger is constituted through the integration of the strategy for each side. Strategy integration is the guide for the integration of other elements after merger, the way for enterprises to adapt the change of environment and the warranty for the enterprises to achieve strategy synergistic effect. Strategy integration of the merging-enterprises can be realized through several steps： preparation for strategy integration, readjustment to strategy, reorientation of the enterprise and effective communication with target enterprise in the course of carrying out the strategy.
