在日趋激烈的市场竞争中,部分企业采取重组的形式进行资源整合,优化企业的资源配置。在企业重组形式中,最普遍的形式为股权收购。收购企业支付对价的形式包括股权支付、非股权支付或两者的组合。股权收购在税务上存在两种处理方式:一般性税务处理和特殊性税务处理。其中,特殊性税务处理与企业的会计处理存在差异,需要对企业的应纳税所得额进行相应的调整,以如实反映企业的税务状况。下面,笔者以案例形式对采取特殊性税务处理的股权收购问题进行分析,帮助读 In the increasingly fierce market competition, some enterprises adopt the form of reorganization to integrate resources and optimize the allocation of resources of enterprises. In the form of corporate restructuring, the most common form of equity acquisition. The form of consideration paid by the acquiring company includes equity payment, non-equity payment or a combination of the two. There are two ways to deal with the acquisition of equity: general tax treatment and special tax treatment. Among them, there are differences between the special tax treatment and the accounting treatment of the enterprise, and the corresponding adjustment of the taxable income of the enterprise needs to be made to accurately reflect the tax status of the enterprise. The following, the author in the form of cases to take special tax treatment of stock acquisition to analyze the problem, to help read