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以债务转换为资本来清偿债务,是债务重组的一种方式。对此,财政部在1998年发布的《企业会计准则——债务重组》(以下简称《准则》)对此有相应的处理规定,又在2000年颁布的《企业会计制度》(以下简称《制度》)对债务重组的方式、核算形式等进行了规定。国家税务总局于2003年颁布的《企业债务重组业务所得税处理办法》(以下简称《办法》)对债务重组的涉税问题也作了明确规定。如果按照《准则》或《制度》与按照《办法》分别进行
Debt conversion as capital to pay off debt, debt restructuring is a way. In response, the “Accounting Standards for Business Enterprises - Debt Restructuring” (hereinafter referred to as the “Guidelines”) promulgated by the Ministry of Finance in 1998 has correspondingly dealt with this provision, and in the “Enterprise Accounting System” promulgated in 2000 (hereinafter referred to as the “ ”) On debt restructuring, accounting forms and other provisions. The Measures for the Administration of Enterprise Income Tax on Enterprise Debt Restructuring (the Measures) promulgated by the State Administration of Taxation in 2003 also clearly stipulated the tax-related issues concerning debt restructuring. If in accordance with “guidelines” or “system” and in accordance with the “method” separately