本文分别阐述了新会计准则下股权投资、债务重组、非货币性资产交换、资产减值等特殊业务的纳税调整和会计核算,并进行了案例分析。新的企业所得税法将自2008年1月1日起施行,但其实施细则还未颁布,因而本文所阐述的特殊业务所得税会计处理依据的仍然是现行税法的相关规定。 This article separately states the tax adjustments and accounting of special businesses such as equity investment, debt restructuring, exchange of non-monetary assets, asset impairment and so on under new accounting standards, and conducts a case analysis. The new EIT Law will come into force on January 1, 2008, but its implementation rules have not yet been promulgated. Therefore, the accounting treatment of special business income tax set forth in this article is still based on the relevant provisions of the current tax law.