上市公司在重大资产重组实施完毕后,需要单独披露相关资产的实际盈利数与利润预测数的差异情况,若相关资产实际盈利数不足利润预测数,交易对方应当对上市公司进行补偿,形成业绩补偿。那么上市公司收到交易对方的业绩补偿应如何进行会计处理与税务处理?本文对此进行探讨,并提出建议。 After the implementation of a major asset reorganization, a listed company needs to separately disclose the difference between the actual profit and the profit forecast of the relevant asset. If the actual profit of the relevant asset is less than the profit forecast, the counterparty shall compensate the listed company for performance compensation . Then how should the listed company receive the accounting treatment and the taxation treatment from the counterparty’s performance compensation? This article discusses and puts forward some suggestions.