![]() ![]() If the enterprise after acquisition of pre tax profits for X, mergers quickbooks download and acquisitions business (enterprise) pre taxProfitFor the -y, two enterprise income tax rate is t, the value of corporate mergers and acquisitions of Va, enterprise M & a value for Vb, are: first, when X>-Y, that is after the merger of enterprises in pre tax profits to make up for the target of the enterprise loss amount, so M & a tax saving effect form the value is: X * t. According to the provisions of the income tax law of China: "be merged items before the merger of the enterprise income tax shall be borne by the merger of enterprises, the losses of the previous year, if not more than the legal remedy period, can be combined by the enterprise to continue in accordance with the provisions in the years with the merged enterprise income tax assets related to compensate for".
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