作 者: ;
机构地区: 广东技术师范学院财经系
出 处: 《广东商学院学报》 2006年第2期80-83,共4页
摘 要: 企业分立涉税事项计税依据的确认应遵循分立目的合理性原则、适度扶持原则和反避税原则,三者具有内在的顺序性和逻辑性。由于现有的政策性文件不能解决此项重组活动涉税业务的复杂问题,因此宜采取理论与实践相结合的方法对分立企业与被分立企业涉税事项的计税依据及其会计处理进行规范。 The establishing of tax assessment basis of matters concerning enterprise separation should follow the principle of reasonability, suitable support, and anti tax evasion. These three principles have intrinsic order and logic. Because the existing policy-based doeuments can not solve the complex problems in tax-concerned business of reorganization, it is necessary to standardize tax assessment basis and accounting treatment of separating enterprises and being separated enterprises.
领 域: [经济管理—企业管理] [经济管理—国民经济]