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shui hui xin gui xia yong xu zhai shu xing ren ding ji qi ying xiang
Author(s): 
Pages: 83-88
Year: Issue:  19
Journal: Finance and Accounting Monthly

Keyword:  税会新规永续债属性认定条款设计;
Abstract: 2019年1月和4月财政部、国家税务总局分别发布了《永续债相关会计处理的规定》和《关于永续债企业所得税政策问题的公告》,对永续债属性的认定及税会处理给出了详细规定。基于税会新规,结合存量永续债实际,详细分析永续债属性认定及其对财务、税务和后续永续债发行的影响,以期对实务界永续债属性认定、税会处理和永续债发行条款设计等方面有所帮助。
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