商誉是企业未来超额获利能力的资本化价值,是企业整体价值的组成部分。会计准则对商誉采用计价差额计量不符合商誉本质,需要在剔除与商誉本质无关的非相关因素的影响下对商誉加以确认,以此为基础确定商誉的转让收入,使计税依据准确化,同时需对和商誉同时产生的股权转让收入和企业并购过程中的资产转让收入一并纳入增值税的征收范围。 Goodwill is the capitalization value of an enterprise’s future profitability and is an integral part of its overall value. Accounting standards for measurement of goodwill using valuation gap does not meet the essence of goodwill, the need to exclude the unrelated goodwill irrelevant non-related factors under the influence of the recognition of goodwill, as the basis for determining the transfer of goodwill income, According to the standardization, at the same time, it is necessary to include the income from equity transfer and the asset transfer income generated from mergers and acquisitions with the goodwill in the range of VAT collection.