深圳经济特区会计改革方案(试行)中规定:“在外汇汇率大幅度上升和物价上涨时,允许固定资产以重置完全价值进行重估价值,但估价的溢余,只能作为股东权益的增加,不能作为当年盈利”。此项规定,将会产生对估价溢余应否征收企业所得税的问题,就此,笔者想作一些初步的探讨。权益是对企业资产的要求权,业主权益是业主对企业资产的要求权。在股份制公司,业 The plan for the accounting reform in Shenzhen Special Economic Zone (Provisional) stipulates: “When the exchange rate rises sharply and prices rise, fixed assets are allowed to be revalued at full replacement value, but the excess of valuation can only be used as an increase in shareholders’ equity , Can not be used as profit for the year. ” This provision will result in the issue of whether the corporate income tax should be levied on the valuation spill. In this connection, I would like to make some preliminary discussions. Equity is the claim on the assets of the enterprise, and the owner’s rights and interests are the owners’ right to claim the assets of the enterprise. In joint-stock companies, industry