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《关联方之间出售资产等有关会计处理问题暂行规定》(财会[2001]64号文)(以下简称“64号文”),就某些上市公司利用与关联方之间显失公允的交易操纵利润,违背会计核算基本原则,严重违反资本市场的公开、公平、公正原则,起到了明显的效果,有效地反映了上市公司与关联方之间交易的经济实质。但在具体应用过程中,没有考虑到与收入相关的税收问题,即企业各项与关联交易相关的税收如何进行会计处理的问题,
Interim Provisions on Accounting Treatment Issues Related to the Sale of Assets between Related Parties (No.64 Document of Finance and Economics [2001]) (Hereinafter referred to as “No.64 Document”), which is a fair deal between the use of certain listed companies and related parties. The manipulation of profits violates the basic principles of accounting and seriously violates the principle of openness, fairness, and fairness in the capital market, and has achieved significant results, effectively reflecting the economic nature of the transactions between listed companies and related parties. However, in the specific application process, revenue-related taxation issues were not taken into account, that is, the problem of how the taxation of related taxes related to the related transactions of the company are accounted for.