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根据企业中统借统还贷款的分拨方法,可将该业务分为由统借方分拨资金及由集团所属财务公司分拨资金两种模式。本文梳理了统借统还业务适用的税收政策,通过案例分析了两种分拨模式下各税种应纳税额的具体计算方法和操作过程中应注意的问题。
According to the enterprise unified loan repayment method, the business can be divided into by the borrower and the allocation of funds by the financial company owned subsidiary of the two modes of allocation of funds. This paper reviews the tax policies applicable to the remittance and reimbursement business, and analyzes the specific calculation methods of the tax payable for each kind of tax under the two kinds of distribution modes and the problems to be noticed in the operation process.