《新会计准则下债务重组的研究——债务重组中税务问题的处理》.docVIP

PAGE PAGE III 新会计准则下债务重组的研究——债务重组中税务问题的处理 摘 要 　为适应会计国际趋同、经济全球化的要求，使会计信息能够更加准确、客观地反映各种复杂的现实经济业务，2006年财政部对准则进行了修订，出台了《企业会计准则第12号——债务重组》。文章首先介绍了新《企业会计准则第12号——债务重组》中债务重组的定义与方式。其次，对新旧 HYPERLINK /lunwen_list.php?keyword=债务重组准则 \t _blank 债务重组准则进行了 HYPERLINK /lunwen_list.php?keyword=比较 \t _blank 比较分析，阐述了新旧准则下债务重组的区别，具体包括债务重组定义变化、入账价值在计量属性上的变化、债务重组中损益处理方法的变化和债务重组披露要求的变化四个方面。研究表明， HYPERLINK /lunwen_list.php?keyword=债务重组准则 \t _blank 债务重组准则 HYPERLINK /lunwen_list.php?keyword=变迁 \t _blank 变迁的突出特征是公允价值的引入，实质就是国际趋同，从而保持了会计信息的相关性和有用性，更符合现实的需要。新 HYPERLINK /lunwen_list.php?keyword=债务重组准则 \t _blank 债务重组准则在“堵”了债务人通过债务重组将利润转移给债权人这个“漏洞”的同时，仍客观存在债权人向债务人转移利润的可能。再次，新准则的出台，大大减少了会计处理与税务处理之间的差异，并简化了债务重组业务的纳税调整，文章由此对债务重组中的税务问题进行探讨，并举例充分说明了新准则债务重组对税务问题的处理，具体包括以房地产抵偿债务怎样确定计税营业额，债务重组利得怎样计算确认，销售债务重组资产怎样确定计税营业额，债务重组中怎样确认增值税的计税价格和以自产产品等存货产品清偿债务这五个例子。最后，文章阐述了新准则债务重组的优越性及进步性。 【关键词】 新会计准则 债务重组 税务问题 Abstract To meet the international convergence of accounting, the requirements of economic globalization, so that accounting information to more accurately and objectively reflect the complex reality of economic operations in 2006, the Ministry of Finance has revised the guidelines issued the Accounting Standards for Enterprises No. 12 - - debt restructuring. The article first introduces the new Enterprise Accounting Standards No. 12 - Debt Restructuring in the definition and methods of debt restructuring. Secondly, new and old debt restructuring guidelines were compared, both old and new criteria described the difference between debt restructuring, debt restructuring, including the definition of the specific changes in value recorded in the measurement of the change attribute, profit and loss treatment of debt restructuring and debt restructuring, changes in disclosure the changes required in four areas. The results show that changes in debt restructuring guidelines for the fair value of the outstanding features is the introduction, the real is the international convergence of accounting information