资本公积核算中的所得税如何处理（How to deal with income tax in capital reserve accounting）.docVIP

下载本文档

11
0
约9.87千字
约 8页
2017-07-24 发布于河南
举报
版权申诉

资本公积核算中的所得税如何处理（How to deal with income tax in capital reserve accounting）.doc

1、本文档共8页，可阅读全部内容。
2、原创力文档（book118）网站文档一经付费（服务费），不意味着购买了该文档的版权，仅供个人/单位学习、研究之用，不得用于商业用途，未经授权，严禁复制、发行、汇编、翻译或者网络传播等，侵权必究。
3、本站所有内容均由合作方或网友上传，本站不对文档的完整性、权威性及其观点立场正确性做任何保证或承诺！文档内容仅供研究参考，付费前请自行鉴别。如您付费，意味着您自己接受本站规则且自行承担风险，本站不退款、不进行额外附加服务；查看《如何避免下载的几个坑》。如果您已付费下载过本站文档，您可以点击这里二次下载。
4、如文档侵犯商业秘密、侵犯著作权、侵犯人身权等，请点击“版权申诉”（推荐），也可以打举报电话：400-050-0827(电话支持时间：9:00-18:30)。
5、该文档为VIP文档，如果想要下载，成为VIP会员后，下载免费。
6、成为VIP后，下载本文档将扣除1次下载权益。下载后，不支持退款、换文档。如有疑问请联系我们。
7、成为VIP后，您将拥有八大权益，权益包括：VIP文档下载权益、阅读免打扰、文档格式转换、高级专利检索、专属身份标志、高级客服、多端互通、版权登记。
8、VIP文档为合作方或网友上传，每下载1次，网站将根据用户上传文档的质量评分、类型等，对文档贡献者给予高额补贴、流量扶持。如果你也想贡献VIP文档。上传文档

资本公积核算中的所得税如何处理（How to deal with income tax in capital reserve accounting）

资本公积核算中的所得税如何处理（How to deal with income tax in capital reserve accounting） Enterprise capital formation process, the differences between accounting and tax treatment, and these differences have an impact on the rights and interests of the owners, in order to avoid inflated net assets, misleading decision, make the financial statements reflect the financial position and operating results, the enterprise shall carry out the adjustment of tax. This paper analyzes this and puts forward some suggestions. I. The enterprise income tax shall not be levied According to the 2004 note accounting teaching material representation, including capital reserve capital (stock) premium transactions, price difference, funding transfer, translation differences of foreign currency capital and other capital reserve, ready to accept donations of non cash assets and equity investment preparation. Chinas current tax law stipulates that the premium of capital (share capital), the transfer of funds and the conversion of foreign currency capital are non taxable items. The equity investment projects in accordance with the provisions of the accounting standards for enterprises - investment, the equity method of accounting for the initial cost of the long-term equity investment shall be entitled to be less than the equity investment unit of the difference in the adjustment of the long-term equity investment cost as well as capital reserve, not included in the current profits and losses. At the same time, because of the increase or decrease of the capital surplus caused by accepting donations and other reasons, the enterprises on the investment do not confirm the profit and loss (only adjust the capital accumulation fund according to the shareholding ratio). Tax law on the above two items of investment, enterprise capital reserve (equity investment preparation) changes are not included in taxable income. Therefore, when the enterprise pays the income tax, there is no need to adjust the tax on the c