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《新會計準則下債務(wù)重組的設(shè)計研究債務(wù)重組中稅務(wù)問題的處理》由會員上傳分享,免費在線閱讀,更多相關(guān)內(nèi)容在應(yīng)用文檔-天天文庫。
1、新會計準則下債務(wù)重組的研究——債務(wù)重組中稅務(wù)問題的處理摘要 為適應(yīng)會計國際趨同、經(jīng)濟全球化的要求,使會計信息能夠更加準確、客觀地反映各種復(fù)雜的現(xiàn)實經(jīng)濟業(yè)務(wù),2006年財政部對準則進行了修訂,出臺了《企業(yè)會計準則第12號——債務(wù)重組》。文章首先介紹了新《企業(yè)會計準則第12號——債務(wù)重組》中債務(wù)重組的定義與方式。其次,對新舊債務(wù)重組準則進行了比較分析,闡述了新舊準則下債務(wù)重組的區(qū)別,具體包括債務(wù)重組定義變化、入賬價值在計量屬性上的變化、債務(wù)重組中損益處理方法的變化和債務(wù)重組披露要求的變化四個方面。研究
2、表明,債務(wù)重組準則變遷的突出特征是公允價值的引入,實質(zhì)就是國際趨同,從而保持了會計信息的相關(guān)性和有用性,更符合現(xiàn)實的需要。新債務(wù)重組準則在“堵”了債務(wù)人通過債務(wù)重組將利潤轉(zhuǎn)移給債權(quán)人這個“漏洞”的同時,仍客觀存在債權(quán)人向債務(wù)人轉(zhuǎn)移利潤的可能。再次,新準則的出臺,大大減少了會計處理與稅務(wù)處理之間的差異,并簡化了債務(wù)重組業(yè)務(wù)的納稅調(diào)整,文章由此對債務(wù)重組中的稅務(wù)問題進行探討,并舉例充分說明了新準則債務(wù)重組對稅務(wù)問題的處理,具體包括以房地產(chǎn)抵償債務(wù)怎樣確定計稅營業(yè)額,債務(wù)重組利得怎樣計算確認,銷售債務(wù)重
3、組資產(chǎn)怎樣確定計稅營業(yè)額,債務(wù)重組中怎樣確認增值稅的計稅價格和以自產(chǎn)產(chǎn)品等存貨產(chǎn)品清償債務(wù)這五個例子。最后,文章闡述了新準則債務(wù)重組的優(yōu)越性及進步性?!娟P(guān)鍵詞】新會計準則債務(wù)重組稅務(wù)問題AbstractTomeettheinternationalconvergenceofaccounting,therequirementsofeconomicglobalization,sothataccountinginformationtomoreaccuratelyandobjectivelyreflectt
4、hecomplexrealityofeconomicoperationsin2006,theMinistryofFinancehasrevisedtheguidelinesissuedthe"AccountingStandardsforEnterprisesNo.12--debtrestructuring."Thearticlefirstintroducesthenew"EnterpriseAccountingStandardsNo.12-DebtRestructuring"inthedefini
5、tionandmethodsofdebtrestructuring.Secondly,newandolddebtrestructuringguidelineswerecompared,botholdandnewcriteriadescribedthedifferencebetweendebtrestructuring,debtrestructuring,includingthedefinitionofthespecificchangesinvaluerecordedinthemeasurement
6、ofthechangeattribute,profitandlosstreatmentofdebtrestructuringanddebtrestructuring,changesindisclosurethechangesrequiredinfourareas.Theresultsshowthatchangesindebtrestructuringguidelinesforthefairvalueoftheoutstandingfeaturesistheintroduction,thereali
7、stheinternationalconvergenceofaccountinginformationinordertomaintaintherelevanceandusefulness,andmoreinlinewithrealneeds.Thenewguidelinesfordebtrestructuringinthe"blocking"ofthedebtor'sprofitsthroughdebtrestructuringwillbetransferredtothecreditorsofth
8、e"loopholes"andstillobjectivecreditortothedebtormaytransferprofits.Again,theintroductionofnewstandards,greatlyreducingtheaccountingandtaxtreatmentofthedifferencesbetween,andsimplifiedbusinesstaxadjustmentofdebtrestructuring,debtrestructuringin