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hui ji zhun ze yu shui fa guan yu zhai wu zhong zu zhong suo de shui chu li de cha yi ji diao zheng
Author(s): 
Pages: 22-23
Year: Issue:  23
Journal: Finance and Accounting Monthly

Keyword:  所得税处理现金资产企业债务重组应交所得税应纳税所得额纳税调整账面价值当期应纳税入账价值跌价准备;
Abstract: 《企业会计准则———债务重组》(简称《准则》)与《企业债务重组业务所得税处理办法》(简称《办法》)在企业债务重组中所得税的处理上存在差异,而这些差异会对企业的资产、负债及所有者权益产生影响。为了尽可能地减少不利影响,使财务会计报告恰当反映企业的财务状况和经营成果,从而依法正确核算应纳所得税,企业应当进行纳税调应纳所得税,企业应当进行纳税调整。本文对此进行分析并提出了建议。一、关于债务重组中所得税处理的差异(一)债务人方面的差异1.以低于债务账面价值的现金清偿债务或以修改其他债务条件清偿债务时。《准则》规定,债务人应将重组债务的账面价值与支付的现金或将来应付金额(重组债务的账面价值大于将来应付金
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