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根据国家有关规定,企业改组为股份公司时,应对原企业的债权、债务进行清理,委托具有资格的资产评估机构、会计师事务所进行资产评估和验资,界定原有企业净资产产权。按照现行企业会计制度规定,企业进行股份制改造,应按评估确认价值调整资产的账面价值。这必然涉及到同时产生的资产评估增值或减值问题,也必然涉及到有关的税务与会计处理问题。 内资企业改组为股份制企业,在调账日对评估资产的增值或减值确认后,应将资产评估价值与其对应的资产原账面余额进行调账。对有关资产损失的处理,应经主管财政机关批准,由股份制企业用以后年度国家股份得的股利补足。如为净增值,还应按所得税税率计算应纳税额,记入“递延税款”账户,按其与应纳所得税的差额记入“资产公积”账户。
According to the relevant provisions of the State, when a company is reorganized into a joint-stock company, the debts and debts of the original enterprise should be cleaned up, and qualified asset assessment agencies and accounting firms should be entrusted to conduct assets assessment and capital verification to define the original equity of the enterprise. In accordance with the provisions of the current corporate accounting system, the shareholding system transformation of enterprises should be assessed to confirm the value of the book value of the assets. This necessarily involves the simultaneous assessment of assets added value or impairment, but also necessarily related to the tax and accounting issues. After a domestic enterprise is reorganized into a joint-stock enterprise, after the accrual date of accrual of the accretive assets has been confirmed, the appraised value of the assets should be adjusted to the original book balance of the corresponding assets. The handling of the loss of assets concerned shall be approved by the competent financial authority and supplemented by the dividends of the share-holding enterprises for the future state shares. In the case of net added value, the amount of tax payable shall be calculated at the income tax rate and credited to the “deferred tax” account, which shall be credited to the “asset reserve” account according to the difference between it and the income tax payable.