企业合并与分立对净利润和应税所得的影响分析 《企业合并会计准则》采用实体理论作为编制基础，体现了实质重于形式原则。合并会计报表能够不偏不倚的为所有股东提供企业集团合并整体的财务信息，符合国际合并财务报表编制理论的发展趋势。有助于抑制企业集团利用关联方交易操纵利润的情况，提高了会计信息的质量。新企业所得税法的实施，对不同类的企业的税负都会有一定的影响。为了适应新条例下的规定，企业应寻找新的纳税筹划方法来减轻企业的负担。为此，需要强化内外部监督力度,完善公允价值计量环境、加强对企业合并会计信息披露的监管、进一步加强市场体系建设。 关键词：企业合并；企业分立；所得税；利润 The Affect of New Accounting Stands on Business Combinations and Separation to The Profit and Tax of Listed Company ABSTRACT On January, 2007, New accounting standards are officially unveiled. This indicates that the convergence of accounting standards with China's market economic development and the convergence of accounting standards with international practices enterprise system and the establishment of a formal system for certified account. Accounting Standard for Consolidated financial statements: Firstly it mainly analysis the impact on the financial situation of enterprises on account of the change of basic theory which Report prepared in accordance with .Secondly it contains that Merger accounting treatment of goodwill has the impact on the Group's financial situation. Finally, the change of the measurement model of accounting elements will also impact the financial situation of enterprises. In response to these issues: In the macroscopic aspect，we should optimize and improve the environment and our country accounting measurement environment. Strengthen the business combination accounting information disclosure regulation. In the microscopic aspect ,we should standardize and optimize the corporate accounting. Key Words: Business combinations ;Business separation; Revenue tax; Profit
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