增值税“视同销售”会计与税法确认收入再探讨

《增值税暂行条例》第四条明确规定了8种视同销售行为,这8种视同销售行为无论会计上如何处理,均要征收增值税。由于《企业会计准则第14号—收入》与《企业所得税法》对收入的定义存在差异,因此8种视同销售行为在确认收入时会计与税务处理存在差别。     

税法视同销售会计上是否确认收入及纳税调整分析

税法上视同销售,哪些情况会计上应作为收入确认,哪些情况不确认收入,一直是颇存在争议的地方。本文重点分析了会计上什么情况下应该确认收入及其原因,并进一步分析税法上的规定及什么情况下进行纳税调整。     

论企业销售与应收账款的内部控制策略

本文介绍了销售和应收账款内部控制的内容,分析了销售和应收账款内部控制存在的问题,提出了完善企业销售和应收账款各环节内部控制的措施。     

浅谈应收账款减值确认与披露的不足

企业在对应收账款计提资产减值准备时一般采用备抵法进行计提、确认,这有利于提高企业会计信息质量。但在坏账准备核算中,对其计提方法、计提比例的确认及相关信息的披露仍存在不少问题,本文就此做一探讨。     

直播电商的商业模式和收入确认探讨

互联网和5G科技的发展,促进了商业模式的变革.直播电商通过社交互动、精准的消费定位、多元化的内容服务为传统电商提供和创造了一种全新的商品营销模式.购物场景的转换为消费者带来新体验,电商企业挖掘到新盈利机会.创新的营销模式对企业财务人员识别,确认和计量销售收入带来挑战.本文结合直播电商的商业模式,对商品销售企业在直播中的...     

论企业所得税收入的确认

我国现行企业所得税法对收入的界定要价概念不清,缺乏对收入的一般确认原则。在下一步企业所得税立法中,应区分收入总额、非应税收入、免税收入和应税收入,并明确商品销售收入、提供劳务收入、让渡资产使用权收入、转让财产收入、股息红利收入、租金收入、接受捐赠收入、其他收入的确认原则。     

关于将销售订单确认为销售收入的探讨

从企业经营的实质来看,销售订单越多,订单金额越大,意味着未来的经济利益流入将越大;反之,销售订单减少,未来的经济利益流入将会减少,因此销售订单的多少是衡量销售业绩的重要指标。由于"销售订单"如雨后春笋般的出现,给现行的收入准则带来了新的问题:不能及时、准确、直接的反映企业的实际经营成果。本文经过系列论证,指出在完善相关制度、企业守法经营的前提下,将销售订单确认为收入可以及时、准确、直观地反映企业的经营成果。     

增值税视同销售货物行为的收入确认探讨

《增值税暂行条例实施细则》规定了八种视同销售行为,其在会计上有的需要确认收入,有的则不需确认收入,有的即便同一种视同销售行为也不能一概而论,而要具体区分对待其在会计上能否确认收入,视同销售并不等同于视同确认收入。本文通过对增值税八种视同销售行为的会计处理,来探讨其收入能否确认。     

关于附回购选择权的收入确认问题研究

实务中,对于单位价值较高的专用设备,不少客户产生了只在确定的中标项目中拥有其所有权（或使用权）,在项目完工后不希望拥有设备产权的诉求。面对这种诉求,设备制造商除采用租赁模式外,往往采用销售附加回购选择权的销售模式,即赋予买方项目完工后的回购选择权。     

房产税税率、房产税收入与房地产税制度设计

基于房产税税率对房产税收入影响理论,运用数理模型,依据沪渝两市自然数据,考量房产税税率变化对房产税收入的影响.结果显示:房产税税率对房产税收入具有重要影响.若提高上海市房产税税率,房产税增收效果更明显;若下调重庆市房产税税率,房产税增收效应更显著.鉴于此,未来房地产税立法改革思路:一是坚持房地产税税负不增加;二是平衡好房地产税立法与其他收费制度的关系;三是统筹税制改革的协同推进;四是兼顾房地产税的地方财政属性;五是谨慎推进.同时,应遵循税收法定原则、地方财政原则、公平原则、确实原则、渐进原则和结构性调整原则.此外,在制度设计方面,纳税人的设计要体现财产税性质,征税范围要涵盖农村,课税对象要包括存量住房,税率要体现差异性,计税依据要由市场价格评估值确定,税收优惠要兼顾免税面积和特殊人群.     

Real earnings manipulation and future performance: A revisit using quarterly data of firms with debt covenants

We investigate the implications of real earnings manipulation (REM) and reversals of REM on firms’ future operating performance using quarterly data of firms with debt covenants. In the presence of debt covenants, firms are under persistent pressure to deliver financial results that exceed the thresholds of the debt covenant requirements. We find that REM is associated with lower future operating performance. More importantly, the reversals of REM in the following quarter have an incremental positive effect on future performance, which largely offsets the negative effect of REM. These results provide new evidence on REM reversals that differs from the existing literature. Instead of interpreting the reversals as an indication of true REM based on their negative association with future performance documented in Vorst (2016), our results suggest that REM reversals may be indicative of firms rewinding REM subsequently, which reduces the REM damage to firms’ future operations.     

Divisional Informativeness Gap and Value Creation from Asset Sales

Nanda and Narayanan (1999) show that the information asymmetry between the managers and market participants regarding divisional cash flows helps explain the value creation on asset sales. Based on their theoretical framework, the divisional informativeness gap hypothesis predicts that the announcement‐period return increases with the difference in cash‐flow informativeness of retained and divested divisions prior to the divestiture. Our results, using industry‐average earnings response coefficient as a proxy for cash‐flow informativeness of a division, support this prediction. The effect is stronger when a conglomerate retains the division with relatively greater growth opportunities.     

我国房产税税制优化研究：基于公平与财政收入视角

我国现行房产税在纳税人、征税范围、征税对象、计税依据、税率、纳税申报与税收征管等方面都存在不利于增进社会公平、组织财政收入的问题。房产税税制优化应在促进公平与组织财政收入目标下扩大征收范围与对象,以评估价值为计税依据,实行幅度税率,鼓励自主申报。其中,实现税务机关与其他国家机关的信息共享、建立与完善房地产价值评估机构是关键。     

Using Real Activities to Avoid Goodwill Impairment Losses: Evidence and Effect on Future Performance

We examine whether managers postpone the recognition of goodwill impairment by manipulating cash flows and the consequences of such a strategy on future performance. According to SFAS 142, an impairment loss must be recognized if the reporting unit's total fair value to which goodwill has been allocated is less than its book value. A growing body of empirical evidence shows that managers delay the recognition of goodwill impairment in accounting books. However, past literature is silent on how managers convince various gatekeepers (e.g., auditors, financial analysts) that recognizing an impairment loss is unnecessary although it seems economically justified. SFAS 142 requires managers to forecast future cash flows to justify the decision to recognize, or not, an impairment loss. Therefore, we predict that managers manipulate upward current cash flows to support their choice to avoid reporting an impairment loss. We also test whether or not this real earnings management is detrimental to future performance. Based on a sample of US firms over the period 2003–2011, we document that firms suspected of postponing goodwill impairment losses exhibit significantly positive discretionary cash flows compared to various control groups. We also find that this real activities manipulation is detrimental to future performance.     

宏观调控政策对房地产项目现金流及偿债能力的影响

本文基于房地产开发项目月度现金流模型、统计数据和相关假设,构建模型的典型示例,研究现金流的主要影响因素、宏观调控政策对房地产市场以及房地产开发项目现金流的影响,对典型示例进行宏观调控政策影响的组合压力测试.研究表明:房地产开发项目偿债能力受销售情况影响大,受贷款金额和利率的影响小;如果宏观政策引起房地产市场销售显著放缓...