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1、TheResearchonAccountingforIncomeTaxofMergersandAcquisitionsAbstractM&Astandformergersandacquisitions.Mergersrefertothesituationthattheassetsandliabilitiesofonecompanyaretransferredtotheothercompanyandthefirstcompanyisdissolved.However,foracquisitions,bothcompanieskeeptheirlega
2、lstatusandonecompanyacquiresthecontroloftheothercompany.Withthedevelopmentofthesociety,thetransactionsbetweencompaniesbecomefrequentandthescaleofeconomygetslarger.Moreover,wefindM&Abecomeverycommonininternationalworld.China,asalargedevelopingcountryofWTO,alsohasanincreasingnum
3、beroftransactionsaboutM&Ainthepastfewyears.Infact,largecompaniesallaroundtheworldhaveseenavarietyofbenefitsforthedevelopmentoftheenterprisesbroughtbyM&A.AndatthesametimethewholesocietyisbenefitedfromM&Aduetotheefficientallocationofresources.However,therulesandstandardsaboutM&A
4、arenotverymaturesinceM&Aarerelativelynewrisingtransactionsandverycomplicated.Fortunately,theissuanceof“ThenotificationoftheincometaxproblemofthebusinesscombinationanddivisiontransactionsbytheStateAdministrationofTaxation”(No.119［2000］ofStateAdministrationofTaxation)makeupthebl
5、ankoftaxlaw.ButwearestillchallengedbyaccountingforincometaxofM&Abecauseofthedifferencesbetweenaccountingstandardsandrulesoftaxlaw.Inordertogainmoreknowledgeabouttheproblem,theessayfirstintroducesthegeneralmethodsofaccountingforincometax.Thenthepaperdiscussestherelevantrulesoft
6、axlawandaccountingstandardsforM&A.Lastbutnotleast,thethesistalksabouttheaccountingtreatmentunderdifferenttypesofbusinesscombinationsoastothrowlightontheproblem.【KeyWords】incometax,M&A,businesscombination,balancesheetliabilitymethod,deductibleortaxabletemporarydifferences,defer
7、redtaxassetsorliabilities22TableofContents普通本科生毕业论文（设计）诚信承诺书iAbstractiiAcknowledgementsiiiTableofContentsiv1.Introduction12.Generalmethodsofaccountingforincometax22.1Incomestatementliabilityvs.balancesheetliabilitymethod22.1.1Incomestatementliabilitymethod22.1.2Balancesheetlia
8、bilitymethod32.2Theadoptionofbalancesheetliabilitymethod42.2.
