est under the same control and not under the same control, and is provided different treatment principle by the constitutor s.The t ender o ffer t axp olicy is divided into general tax treatment and special tax treatment. According to the accounting standards and tax regulations, there are many different classification method, the tax base and the carrying value and returns to confirm on the t ender o ffer . The difference reflects different ideas between the accounting standards and tax law, but increased difficulty of adjustment enterprise pay taxes . Key words: T ender o ffer ;A cquisition of majority interest ; Accounting standards; Tax law 参考文献: [1] 财政部国家税务总局《关于企业重组业务企业所得税处理若干问题的通知》( 财税[2009]59 号) [2] 中国注册会计师协会.会计[M]. 北京:中国财政经济科学出版社.2009:75 [3] 会计准则研究组.会计准则重点难点解析[M]. 大连:大连出版社.2006:199
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