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一、债务重组时机的选择。根据准则的规定,债务重组损失或收益直接计入企业当期损益,这样企业就可以通过债务重组实现利润操纵:有盈利的企业可以对其关联企业进行债务重组,借债务重组损失少交所得税。这是债务重组准则的一个欠缺之处。具体在什么情况下可以债务重组,笔者认为可以定量规定如下:(1)债务人企业上期税前利润为负;(2)债务人企业上期现金流量为负;(3)债务人企业拖欠款项数额达万元以上;(4)债务人拖欠款项期限达3个月以上。
First, the timing of debt restructuring options. According to the rules, the loss or income from debt restructuring is directly included in the current profits and losses of the enterprise, so that the enterprise can realize the profit manipulation through debt restructuring: the profitable enterprises can recombine their affiliated enterprises and pay less income tax by debt restructuring. This is a lack of debt restructuring guidelines. Specifically, under what circumstances can debt restructuring, the author believes that quantitative provisions can be as follows: (1) the debtor's business before the pre-tax profit is negative; (2) the debtor business last year was negative cash flow; (3) the debtor business arrears amounts to million Above; (4) debtors arrears for more than 3 months.