企业合并是企业发展过程中做大、做强的重要举措,也是经济快速发展时期常见的交易形式。随着我国经济的发展,企业合并业务日趋复杂,其中涉及的税收问题也日渐繁杂。本文在分析企业合并两种税务处理方法的基础上,对同一控制下企业合并的总税收成本进行比较,提出同一控制下企业合并的税收筹划建议,希望对企业财务人员有所帮助。一、企业合并涉税事项分析 Business mergers and acquisitions (SMEs) are big and powerful measures in the development of an enterprise. They are also common forms of transactions in the period of rapid economic development. With the economic development in our country, the business of mergers and acquisitions is increasingly complicated, and the tax issues involved are also increasingly complicated. Based on the analysis of two methods of tax treatment, this paper compares the total tax costs of the enterprises under the same control and proposes the tax planning suggestion for the merger of enterprises under the same control, hoping to help the enterprise finance staff. First, the business tax merger analysis