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由于对关联方关系及其交易的披露要求,日益成为广大企业投资者和债权人以及其他会计信息使用者关注各自利益的迫切需要,因此,财政部、国家税务总局分别从财税要求的角度出发,制定了《企业会计准则第36号一关联方披露》(以下简称《关联方披露准则》)、《特别纳税调整实施办法(试行)》(国税发[2009]2号)。这就不可避免地形成了对关联方披露的财税处理差异。可从当前各地财税检查的现实情况看,仍有不少企业财会人员对关联方披露的财税处理差异,不甚了解。为此,本文就此作一粗浅介绍。概括起来讲,对关联方披露的财税处理差异主要表现在以下三方面。
Due to the disclosure of related party relationship and its transactions, it is increasingly becoming an urgent need for investors, creditors and other users of accounting information to pay attention to their respective interests. Therefore, the Ministry of Finance and the State Administration of Taxation, respectively, formulated the taxation requirements Disclosure of Accounting Standards for Enterprises No. 36 to a Related Party (hereinafter referred to as the “Guidelines for the Disclosure of Related Parties”), “Implementation Measures for Special Tax Adjustments (for Trial Implementation)” (Guo Shui Fa [2009] No. 2). This inevitably forms a fiscal and taxation disclosure to related parties. From the current situation of fiscal and taxation around the reality, there are still many enterprises accounting personnel disclosed to related parties differences between fiscal and taxation, do not quite understand. To this end, this article makes a superficial introduction. In a nutshell, the difference between the fiscal and taxation disclosed to related parties mainly lies in the following three aspects.