企业资产重组时往往采用盈利补偿方式,目前税法没有对盈利补偿处理的明文规定。本文通过分析《财务与会计》刊登的一篇文章,运用税法基本原理提出如何进行税务处理的相关看法。 Enterprise asset restructuring often use profit-making compensation, the current tax law does not expressly provide for the compensation of earnings. By analyzing an article published in “Finance and Accounting”, this article uses the basic principles of tax law to put forward some suggestions on how to handle tax affairs.