尽管《企业会计准则第12号——债务重组》(以下简称“新准则第12号”)在会计处理方面,将债务重组发生的收益和损失直接记入当期损益,并且引入公允价值作为会计的核算基础,但在以资产清偿债务的方式下,由于涉及减值准备,因而造成资产的计税成本与会计口径产生较大差异,给纳税调整带来很大的难度。笔者拟结合实例对涉及减值准备债务重组的会计和税法差异进行分析,以期抛砖引玉。 Although Accounting Standard for Business Enterprises No.12 - Debt Restructuring (the “New Standard No.12”) refers to the accounting treatment, the proceeds and losses arising from the debt restructuring are charged directly to the profits and losses of the current period, and the fair value is introduced as accounting However, under the method of liquidating debts with assets, the taxable costs of assets are greatly different from those of accounting due to the impairment provision, which brings great difficulty to tax adjustment. The author intends to combine examples of impairment of debt restructuring involving the accounting and tax differences analysis, with a view to initiate.