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《小企业会计制度》中债务重组和非货币性交易的计量基础是资产的账面价值,但是国家税务总局2003年第6号令《企业债务重组业务所得税处理办法》规定:(1)债务重组中以非现金资产偿债,债权人应按照取得资产的公允价值(包括相关税费)确认取得的非现金资产计税成本,并据以计算可在税前扣除的折旧、摊销或结转耗用成本、销售成本;(2)以债权转为股权方式进行债务重组的,债权人应以取得股权的公允价值作为股权投资的计税成本。可见,税务处理中,是用公允价值来衡量债务重组和非货币性史易中资产的税收属性的。《小企业会计制度》和税法在资产计量
The measurement basis of debt restructuring and non-monetary transactions in Small Business Accounting System is the book value of assets, but the No. 6 Decree of the State Administration of Taxation on Measures for the Administration of Income Tax of Enterprise Debt Restructuring in 2003 stipulates: (1) In debt restructuring For non-cash assets, the creditors shall confirm the tax cost of the non-cash assets obtained based on the fair value of the assets acquired (including the relevant taxes and fees) and calculate the depreciation, amortization or carry-over costs that can be deducted before tax , And the cost of sales. (2) Debt restructuring should be made by converting creditor’s rights into equity. Creditors should use the fair value of the acquired equity as the taxable cost of the equity investment. Can be seen in the tax treatment is the use of fair value to measure debt restructuring and non-monetary Shi Yi property tax attributes. “Small Business Accounting System” and tax law in asset measurement