A Study on the Tax Measures in Taiwan’s Business Mergers and Acquisitions - focusing in Profit-seeking Enterprises Income Tax

• Main Authors: Chien-pin Kao, 高健斌
• Other Authors: Kou-hwa Lou
• Format: Others
• Language: zh-TW
• Published: 2012
• Online Access: http://ndltd.ncl.edu.tw/handle/36173578098502094832

碩士 === 國立雲林科技大學 === 會計系碩士班 === 100 === Merger and acquisition is one of the effective methods to enhance the competence of enterprise. Since 2000, Taiwanese Government enacted and modified related laws to diminish the obstacle happened during M&A, however, a M&A may have extra tax loading, such as the recognition and the amortization of goodwill, or the inheritance of accumulated deficit, so that the tax problem is the most crucial issue when enterprises make M&A. This research used Literature Discussion to aim on the related issues of M&A, and to describe the motives, types, and accounting methods of M&A, furthermore, to analyze the related tax laws and conclude. According to this research, we suggest to legislate a standard of the recognition of goodwill for the tax collection authorities, and to modify the related laws on the amortization of goodwill. As to the previous accumulated deficit, we suggest the individual earning based on equity partition should be concerned to have a more reasonable calculation.