| 企业债务重组中的所得税会计问题探析 |
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| 引用本文： | 张捷. 企业债务重组中的所得税会计问题探析[J]. 福建行政学院福建经济管理干部学院学报, 2007, 0(5): 86-89 |
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| 作者姓名： | 张捷 |
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| 作者单位： | 福建省人事厅办公室,福建,福州,350001 |
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| 摘 要： | 《企业会计准则第12号--债务重组》与《企业债务重组业务所得税处理办法》分别对债务重组的会计处理和税务处理作出了规范.文章在对处理规范差异进行分项比较的基础上,提出了债务重组中所涉及的所得税会计问题处理方法.
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| 关 键 词： | 债务重组 会计处理 税务处理 所得税会计 |
| 文章编号： | 1008-584X（2007）05-0086-04 |
| 修稿时间： | 2007-06-05 |
The Accounting Problem Discussing and Analyzing of Income Tax in the Enterprise''''s Debt Recombination |
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| ZHANG Jie. The Accounting Problem Discussing and Analyzing of Income Tax in the Enterprise''''s Debt Recombination[J]. Journal of Fujian School of Administration and Fujian Institute of Economics and Management, 2007, 0(5): 86-89 |
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| Authors: | ZHANG Jie |
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| Abstract: | "Enterprise's Accounting Criterion: the Debt Recombination" and "treatment of the income tax of enterprise's debt recombination business" separately regulated the accounting treatment of debt recombination and tax treatment.The paper put forward the method of problem of the income tax accounting involved in the debt recombination based on partial comparison with the difference of disposing regulation. |
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| Keywords: | Debt recombination Accounting treatment Tax treatment Income tax accounting |
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