1、Abstract:Merger of enterprise development, enterprise seeking to develop an effective way is to conduct mergers and acquisitions among enterprises. In recent years, the wave of mergers and acquisitions around the world, sweeping the globe. China is also a pervasive atmosphere of mergers and acquisit
2、ions. According to the survey, Judging from the scale mergers and acquisitions, China Japan, China, Hong Kong, Asias third-largest after the merger market. However, the resulting merger methods of accounting office has been in controversy. In this paper, mergers and acquisitions in the new method of accounting standards, as well as different methods of selection generated analysis to compare the tax effects, and some small suggestion for problem.Keywords：Accounting Standards ；Enterprise merger and acquisition Purchase Method；Pooling of interest method；Tax Planning
