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1.国家税务总局《企业债务重组业务所得税处理办法》(国家税务总局令第6号)企业债务重组在所得税处理上,坚持对等原则,既承认债务重组收益,也承认债务重组损失,均应计入应纳税所得额。2.财政部、国家税务总局《关于执行(企业会计制度>需要明确的有关所得税问题的通知》(国税发[2003]45号)财政部、国家税务总局共同协
1. State Administration of Taxation, “Enterprise Debt Restructuring Business Income Tax Treatment” (State Administration of Taxation Order No. 6) Corporate debt restructuring In the income tax treatment, adhere to the principle of reciprocity, both recognize the proceeds of debt restructuring, but also recognized the debt restructuring losses should be Included in taxable income. 2. Notice of the Ministry of Finance and the State Administration of Taxation on the Implementation (Accounting System for Business Enterprises> Requirement for Clear Understanding of Income Tax Issues (Guo Shui Fa [2003] No. 45) Ministry of Finance, State Administration of Taxation,