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为鼓励投资者以非货币性资产对外投资,财政部、国家税务总局发布了《关于非货币性资产投资企业所得税政策问题的通知》(财税〔2014〕116号,以下简称“116号文”),规定了对企业以非货币性资产对外投资可实行递延缴纳企业所得税的政策。实施这一政策,相应地产生了非货币性资产投资业务的税收与会计差异,增加了财税处理难度。笔者根据这一政策的实施情况以及相关会计准则规定,对企业以非货币性资产对外投资递延纳税业务的财税处理问题进行分析。
In order to encourage investors to invest overseas with non-monetary assets, the Ministry of Finance and the State Administration of Taxation issued the Notice on the Enterprise Income Tax Policy on Non-monetary Assets Investment (Cai Shui [2014] No. 116, hereinafter referred to as “Circular 116 ”), Provides for the enterprise to non-monetary assets of foreign investment can implement deferred payment of corporate income tax policy. The implementation of this policy has correspondingly resulted in the taxation and accounting differences of the non-monetary asset investment business, which has increased the difficulty of fiscal and taxation treatment. According to the implementation of this policy and the relevant accounting standards, the author analyzes the fiscal and taxation issues concerning the deferred tax payment business of non-monetary assets invested by the enterprise.