| 实际利率法下持有至到期投资的涉税问题探讨 |
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| 引用本文： | 刘儒.实际利率法下持有至到期投资的涉税问题探讨[J].安徽工业大学学报(社会科学版),2008,25(3):28-29. |
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| 作者姓名： | 刘儒 |
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| 作者单位： | 淮北职业技术学院财经系,安徽,淮北,235000 |
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| 摘 要： | 对于持有至到期投资,新会计准则规定只允许采用实际利率法下的摊余成本进行后续计量及摊销,采用资产负债表债务法进行所得税会计处理。因此,对于实际利率法下的摊余成本与计税基础之间的差异带来的递延所得税问题便成为所得税会计研究的重点。
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| 关 键 词： | 持有至到期投资 递延所得税负债 递延所得税资产 |
| 文章编号： | 1671-9247(2008)03-0028-03 |
| 修稿时间： | 2008年4月2日 |
On the Tax of Due Investment Property |
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| Authors: | LIU Ru |
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| Abstract: | As for due investment property,the new criterion allows that amortized cost should be carried on the following measurement and the amortization under the real interest rate method.Because the new criterion processes the income tax accounting using the property-debt-table debt method,the key point of this article is the difference between amortized cost and the tax foundation in the real interest rate brings the postponement of the income tax. |
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| Keywords: | the due investment the postponed income tax debt the postponed income tax property |
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