金融资产的会计与税务处理差异（The differences between accounting and tax treatment of financial assets）.docVIP

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金融资产的会计与税务处理差异（The differences between accounting and tax treatment of financial assets）.doc

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金融资产的会计与税务处理差异（The differences between accounting and tax treatment of financial assets）

金融资产的会计与税务处理差异（The differences between accounting and tax treatment of financial assets） Editors note: Peoples Republic of China new enterprise income tax law (hereinafter referred to as the new tax law) and Peoples Republic of China New Enterprise Income Tax Law Implementation Regulations (hereinafter referred to as the Regulations) from January 1, 2008 onwards, the implementation of the new enterprise accounting standards in January 1, 2007 and listed companies (hereinafter referred to as the new standard) in handle related matters, there is a difference between the. To this end, the newspaper invited experts divided tax related matters, differences on the new tax law and new accounting standards are analyzed, and shall carry out tax related matters of tax adjustment in detail, to readers. The differences between accounting and tax treatment of financial assets Xiong Zhen According to the provisions of the new accounting standards, the enterprise should be based on their own business characteristics, investment strategy and risk management requirements, will obtain financial assets at initial recognition is divided into the following categories: (1) at fair value through profit or loss of financial assets; (2) the held to maturity investment; (3) loans and receivables; (4) financial assets available for sale. The new tax law on financial assets are not classified, be referred to as investment assets. Thus, whether the enterprise in the accounting treatment of financial assets, how to divide, the tax treatment of financial assets are the same, namely the accounting classification of taxable income does not affect the enterprise income tax. At fair value through profit or loss of financial assets Cases of 1:2008 in May 8th, a company from the two market to buy B shares issued by the company 10000 shares per share price of 10 yuan paid a total price of 106000 yuan, including company B has declared not yet paid a cash dividend of 6000 yuan. In addition, a company to p