| 金融工具会计准则交易税制设计的思考 |
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| 引用本文： | 徐臻真. 金融工具会计准则交易税制设计的思考[J]. 财会通讯, 2006, 0(9) |
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| 作者姓名： | 徐臻真 |
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| 作者单位： | 厦门大学管理学院 福建厦门361005 |
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| 摘 要： | 为了规范金融工具的确认和计量,反映金融工具对金融机构财务状况和经营成果所带来的真实影响,揭示其潜在风险,提高金融机构的会计信息的质量,新颁布的金融工具会计准则采用公允价值计量,并将损益纳入当期损益。本文分析了此举对我国税制所产生的影响,并对金融工具交易的税制设计提出了设想。
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| 关 键 词： | 会计准则 金融工具 税制设计 |
Reflects on the tax regime design of financial instruments accounting under the new CAS system |
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| Xu Zhenzhen. Reflects on the tax regime design of financial instruments accounting under the new CAS system[J]. Communication of Finance and Accounting, 2006, 0(9) |
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| Authors: | Xu Zhenzhen |
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| Abstract: | In order to set criteria for the affirmation, measurement of the financial instruments, and disclosure the latent risk of the financial instruments, and improve the quality of accounting information of the financial institution.Chinese accounting standards on financial instrument adopt fair value and record the profit and loss in the current profits and losses. In this paper,we analyses tax regime design of financial insruments and give some advice. |
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| Keywords: | The new Chinese Accounting Standards system Financial instruments The tax regime design |
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