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债务重组的方式本身具有多样性特点,会计准则与税法对债务重组的处理规定又不尽相同,这些因素致使债务重组成为企业涉税业务中的难点之一。本文针对不同的债务重组方式,分别从“以现金清偿债务的会计处理与纳税调整”、“以非现金资产清偿债务的会计处理与纳税调整”、“以债务转为资本清偿债务的会计处理与纳税调整”、“修改其他债务条件债务重组的会计处理与纳税调整”、等几个方面进行诠释,详细介绍债务重组业务会计与税务处理差异分析。
Debt restructuring itself has a diversity of characteristics, accounting rules and tax law on the debt restructuring regulations are not the same, these factors led to the restructuring of the debt as one of the difficulties in business tax-related businesses. In this paper, for different ways of debt restructuring, respectively, from the “accounting treatment and tax adjustment of debt service in cash,” “non-cash assets to pay off debt accounting treatment and tax adjustment ”, “debt to capital repayment Debt accounting and tax adjustments, ”“ Other debt restructuring debt restructuring accounting treatment and tax adjustments ”, and several other aspects of interpretation, detailing the debt restructuring business accounting and tax processing differences analysis.