| 论企业分立涉税事项计税依据的界定及其会计处理 |
| |
| 引用本文： | 吴坚真. 论企业分立涉税事项计税依据的界定及其会计处理[J]. 广东商学院学报, 2006, 0(2): 80-83 |
| |
| 作者姓名： | 吴坚真 |
| |
| 作者单位： | 广东技术师范学院,财经系,广东,广州,510665 |
| |
| 摘 要： | 企业分立涉税事项计税依据的确认应遵循分立目的合理性原则、适度扶持原则和反避税原则。三者具有内在的顺序性和逻辑性。由于现有的政策性文件不能解决此项重组活动涉税业务的复杂问题，因此宜采取理论与实践相结合的方法对分立企业与被分立企业涉税事项的计税依据及其会计处理进行规范。
|
| 关 键 词： | 企业分立 计税依据 会计处理 |
| 文章编号： | 1008-2506（2006）02-0080-04 |
| 收稿时间： | 2005-03-16 |
| 修稿时间： | 2005-03-16 |
On the Definition and Accounting Treatment of Tax Assessment Basis of Matters Concerning Enterprise Separation |
| |
| WU Jian-zhen. On the Definition and Accounting Treatment of Tax Assessment Basis of Matters Concerning Enterprise Separation[J]. Journal of Guangdong Business College, 2006, 0(2): 80-83 |
| |
| Authors: | WU Jian-zhen |
| |
| Abstract: | The establishing of tax assessment basis of matters concerning enterprise separation should follow the principle of reasonability, suitable support, and anti tax evasion. These three principles have intrinsic order and logic. Because the existing policy-based doeuments can not solve the complex problems in tax-concerned business of reorganization, it is necessary to standardize tax assessment basis and accounting treatment of separating enterprises and being separated enterprises. |
| |
| Keywords: | enterprise separation tax assessment basis accounting treatment |
| 本文献已被 维普 万方数据 等数据库收录！ |
