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随着新会计准则中公允价值的广泛应用,会计利润与应纳税所得额之间的差异将会进一步扩大。两者间差距的扩大将导致财务核算和纳税调整等成本的增加,那么是否应该顺应市场化建设的潮流,促进税收法规在科学、合理的基础上与会计准则趋同,即承认公允价值变动损益呢?本文在系统分析对公允价值变动损益征减税的利弊效应、操作技术可行性的基础上,提出自己的看法及相关建议。
With the wide application of fair value in new accounting standards, the difference between accounting profit and taxable income will be further expanded. Should the expansion of the gap between the two lead to an increase in costs such as financial accounting and tax adjustments, should tax compliance be aligned with accounting standards on a scientific and rational basis, that is, to recognize the profit and loss of changes in fair value In this paper, we systematically analyze the advantages and disadvantages of the tax deduction and tax relief on the changes of fair value, and put forward our own opinions and relevant suggestions based on the feasibility of operation technology.