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关联方交易的会计与税收相关法律背景2006年2月15日,财政部发布了《企业会计准则——基本准则》(中华人民共和国财政部令第33号)和《财政部关于印发〈企业会计准则第1号——存货〉等38项具体准则的通知》(财会[2006]3号),这一系列准则于2007年1月1日起在上市公司范围内施行以及鼓励其他企业执行。其中,《企业会计准则第36号——关联方披露》对关联方的界定、关联方交易的类型以及其信息披露等做出了较以往更为为详细的规定。
Accounting and Tax-related Laws Related to Related Party Transactions Background On February 15, 2006, the Ministry of Finance (MOF) issued the Accounting Standards for Business Enterprises - Basic Guidelines (No. 33 of the Ministry of Finance of the People’s Republic of China) and the Notice of the Ministry of Finance on Issuing Accounting (No. [2006] No.3) issued by the Ministry of Finance of the People’s Republic of China on January 1, 2007, within the scope of the listed company and encourage other enterprises to implement it. Among them, the “Accounting Standard for Business Enterprises No. 36 - Related Party Disclosures” stipulates the definition of related parties, the types of related party transactions and their disclosure of information more than ever before.