对企业并购关联交易按会计处理规定确认的收益与税法规定不同的,则按会计处理规定确认的收益要按税法规定进行调整后纳税。为此,当并购中涉及关联交易时,必须特别注意并购中关联交易会计处理与税务处理上的差别。 If the income recognized by the accounting treatment provisions of related party transactions of mergers and acquisitions is different from the provisions of tax law, the revenue recognized according to the provisions of accounting treatment shall be adjusted and taxed according to the provisions of the tax law. To this end, when related transactions involving mergers and acquisitions, special attention must be paid to mergers and acquisitions related transactions in the accounting treatment and tax treatment differences.