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企业持有金融资产期间,公允价值的变动会使其账面价值和计税基础不一致,从而产生暂时性差异。会计的准则是从实质重于形式和谨慎性的原则出发,侧重于收入的实质性的表现,而所谓的税务处理是从组织财政收入的角度来出发,主要侧重的是收入社会价值的实现,二者对收入的确存在很大的差异,因此,在会计人员只要可以协调好两者的差异,就可以最大限度的维护国家及企业的利益。本文就主要围绕金融资产下会计和税务处理上的一些变化及差异作出相关的论述。
During the period when an enterprise holds a financial asset, changes in the fair value will cause inconsistencies between the book value and the tax base, resulting in temporary differences. The accounting principle is based on the principle of substance over form and prudence, focusing on the substantive performance of income. The so-called tax treatment is based on the organization of fiscal revenue. The main focus is on the realization of the social value of income, The two have very different incomes. Therefore, as long as the accountants can coordinate the differences between the two, they can safeguard the interests of the state and the enterprises to the maximum extent. This article mainly focuses on some changes and differences in accounting and tax treatment under financial assets.