企业并购中递延所得税的会计处理研究

发布时间：2019-05-05 14:28

【摘要】：随着市场经济的进一步发展,改革正大刀阔斧地在财税、金融、实体业等各行各业进行着。企业并购交易也呈现出一派欣欣向荣的活跃景象。学术理论界紧随实务活动万象更新的局面,就并购重组、企业分立、改制、股权置换等特殊交易事项进行了不同层面的研究。就并购交易而言,所得税政策的规定也间接影响其交易活动的发生。对于并购活动中所得税政策的问题,前辈学者们主要集中在所得税政策对于并购交易的影响性大小,并购过程中如何通过筹划以获得最大节税效应,会计准则和所得税税法就并购交易差异的协调以及所得税在应税合并和免税合并下的不同处理方式的对比等。诚然,也有不少学者专门针对所得税会计准则进行研究,也提出了准则在未来修订需完善的较多建议。然而,就并购领域和递延所得税会计领域结合研究,将研究重点聚焦在企业并购活动中递延所得税会计范围内的研究和文献少之又少。在实务工作当中,并购领域涉及的递延所得税会计处理却是十分重要的环节。故结合并购交易,聚焦对于该业务中递延所得税会计处理的探讨也十分必要。本文站在并购交易的角度,从应税合并和免税合并两方面,分析并阐述了同一控制和非同一控制不同并购方式下递延所得税会计的处理模式,同时从并购方、被并购方以及被并购方股东三方进行分析,梳理了现行准则下各方对于递延所得税的相关会计处理。针对递延所得税会计处理在企业并购活动中存在的问题,本文深入分析论证了商誉递延所得税会计处理和完善免税合并相关细则等内容。文章前面部分是基本理论的阐述,包括对所得税会计理论以及资产负债表债务法的会计思想进行的研究。其次从会计准则划分的标准出发,阐释了同一控制和非同一控制下发生的应税合并和免税合并,也剖析了在控股合并、吸收合并等合并方式下,递延所得税会计处理的现状和存在的问题。通过深入分析并购中涉及商誉、负商誉、免税合并以及递延所得税事项披露涉及的利润操纵等情况,提出了笔者对于相关问题的解决对策和个人建议。文章最后提出,规范商誉相关递延所得税事项的会计处理和完善免税合并细则对于并购交易具有较大的促进作用,将相关暂时性差异判断标准予以量化有助于提高财务会计信息的质量。通过对于本课题的研究,笔者查阅了较多学者公开发布的大量文献,也进行了一些资料数据的分析论证工作,最终结合个人认知所提出的粗知拙见难免存在疏漏不尽合理之处。希望有幸能和对此课题有研究兴趣的学者一起探讨、学习。
[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.
【学位授予单位】：中国财政科学研究院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F271;F275.4

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