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企业所得税对评估增减值产生的影响已经成为交易行为各方需要考虑的重要因素,影响着评估结论的公允性企业价值评估中应用资产基础法(成本法)进行评估时各项资产增减值是否考虑及应如何考虑所得税政策对企业价值的影响,长期以来实务操作中以回避为主。随着资产评估理论与实践的发展,企业所得税对评估增减值产生的影响已经成为交易行为各方需要考虑的重要因素,影响着评估结论的公允性。
The impact of the enterprise income tax on the assessment of the increase or decrease in value has become an important factor to be considered by all parties involved in the transaction, which affects the fairness of the valuation conclusion. The value added or the loss of each asset when applying the asset-based method (cost method) Whether to consider and how to consider the impact of income tax policy on the value of an enterprise has long been dominated by avoidance. With the development of theory and practice of asset valuation, the impact of corporate income tax on the assessment of the added value has become an important factor to be considered by all parties involved in the transaction, affecting the fairness of the conclusion of the assessment.