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2011年4月,财政部和国家税务总局就电网企业接收用户资产问题下达了财税【2011】35号《关于电网企业接受用户资产有关企业所得税政策问题的通知》。通知中明确提出电网企业接收用户资产应缴纳的企业所得税不征收入库,直接转增国家资本金,接收的用户资产,可按接收价值计提折旧,并在企业所得税税前扣除,以及对用户资产的定义。电网企业在所谓无偿获取资产的同时为何还能享受国家税收政策优惠?新会计准则下的账务处理与旧准则下账务处理有何差异?本文在此就以上问题进行分析和探讨。
In April 2011, the Ministry of Finance and the State Administration of Taxation issued Cai Shui [2011] No.35 “Notice Concerning the Enterprise Income Tax Policies on Acceptance of User Assets by Power Grid Enterprises” issued by the Ministry of Finance and the State Administration of Taxation on the issues concerning the acceptance of user assets by power grid enterprises. Notice clearly stated that the network enterprises to receive user assets should be paid corporate income tax does not impose storage, direct transfer of state capital, the user receives the assets, receivables can be depreciated, and deducted in the enterprise income tax, as well as users Definition of assets. Why does the power grid enterprises enjoy the preferential treatment of the state tax when so-called gratuitous acquisition of assets? What is the difference between the accounting treatment under the new accounting standards and the accounting treatment under the old standards? This article analyzes and discusses the above problems.