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2006年2月15日财政部颁发了新《企业会计准则》,2007年1月1日起正式实施。新会计准则的颁布是我国会计新时代的一个里程碑,为推动企业会计法规建设、推动资本市场的发展奠定了坚实的基础。新的会计准则在很多方面都发生了变化,包括存货、长期股权投资、投资性房地产、固定资产、无形资产、债务重组等,导致在实施过程中对企业资产重组中的相关税收问题产生影响。本文主要就新会计准则下企业资产重组的涉税问题进行探讨。
February 15, 2006 Ministry of Finance issued a new “Accounting Standards for Business Enterprises”, January 1, 2007 came into effect. The promulgation of new accounting standards is a milestone in the new era of accounting in our country, laying a solid foundation for promoting the construction of corporate accounting rules and regulations and promoting the development of the capital market. The new accounting standards have changed in many aspects, including inventory, long-term equity investment, real estate investment, fixed assets, intangible assets, debt restructuring, resulting in the implementation process of corporate asset restructuring tax issues related to the impact. This article mainly discusses the tax-related issues of corporate asset restructuring under the new accounting standards.