债务重组是指在债务人发生财务困难的情况下,债权人按照其与债务人达成的协议或者法院的裁定做出让步的事项。本文在现行规则下对于债务重组业务在会计和税收处理上的差异进行了认真分析,明确了债务重组会计与税收的主要差异,可为会计实务工作参考。 Debt restructuring refers to the obligor in accordance with its agreement with the debtor or the court’s decision to make concessions in the event of financial difficulties of the debtor. This article under the current rules for debt restructuring business in accounting and tax handling differences were analyzed carefully, clear debt restructuring accounting and tax main differences, for accounting practice work reference.