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目前,我国商业银行在收到非应计贷款还款时,仍依据原金融企业会计制度的有关规定,在会计核算上先冲抵本金,再计利息收入,并由此计算企业所得税应纳税所得额,进行企业所得税纳税处理。这种纳税处理,引起了不小的争议。一、非应计贷款收回款项有关的会计、财务、税收政策(一)会计制度规定1.原金融企业会计制度规定2002年1月1日起实施的《金融企业会计制度》有关非应计贷款还款的规定是:
At present, when receiving repayments of non-accrual loans, China’s commercial banks, based on the relevant provisions of the original financial enterprises accounting system, first offset the principal in accounting and then calculate the interest income, and calculate the taxable income of enterprise income tax Amount, the enterprise income tax processing. This tax treatment has caused no small controversy. I. Accounting, Finance and Tax Policies Related to Recovery of Non-accrual Loans (I) Accounting System Provisions 1. Accounting System for Original Financial Institutions The Accounting System for Financial Enterprises, which came into effect on January 1, 2002, has provisions on non-accrual loan Repayment provisions are: