Proceedings of the 2015 International Conference on Education, Management, Information and Medicine

Case Analysis on Accounting and Tax Treatment for Business Combination under Identical Control in China

Authors
Huimin Chen
Corresponding Author
Huimin Chen
Available Online April 2015.
DOI
https://doi.org/10.2991/emim-15.2015.117How to use a DOI?
Keywords
Business Combination under Identical Control; Financial Accounting; TaxTreatment; Taxable Combination; Tax-Free Combination
Abstract

According to the provisions of the accounting standard for business enterprises, under the same control enterprise merger and not under the same control enterprise merger accounting methods are different. At the same time, processing of the tax law are also different. Understanding the difference of accounting and tax treatment for our enterprise financial management has a very important effect. In this thesis, I mainly discuss the difference between under the same control enterprise merger accounting processing method and tax treatment processing method. I will be in the form of case study showing they are different.

Copyright
© 2015, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the 2015 International Conference on Education, Management, Information and Medicine
Series
Advances in Economics, Business and Management Research
Publication Date
April 2015
ISBN
978-94-62520-68-4
ISSN
2352-5428
DOI
https://doi.org/10.2991/emim-15.2015.117How to use a DOI?
Copyright
© 2015, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Huimin Chen
PY  - 2015/04
DA  - 2015/04
TI  - Case Analysis on Accounting and Tax Treatment for Business Combination under Identical Control in China
BT  - Proceedings of the 2015 International Conference on Education, Management, Information and Medicine
PB  - Atlantis Press
SP  - 590
EP  - 595
SN  - 2352-5428
UR  - https://doi.org/10.2991/emim-15.2015.117
DO  - https://doi.org/10.2991/emim-15.2015.117
ID  - Chen2015/04
ER  -