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The difference of code of equity investment income tax and new accountant standa
From;  Author:Stand originally

One, the difference of code of equity investment income tax and relevant accounting standard

Besides " enterprise income tax is temporary byelaw " outside reaching its to carry out detailed rules, the income tax code that concerned equity invests basically has: " method is deducted before duty of enterprise income tax " (duty delivers the state [2000]84 date) , " total bureau of national tax Wu invests business about company equity the announcement of a certain number of income tax problems " (duty delivers the state [2000]118 date) , " total bureau of national tax Wu about the enterprise amalgamative schism business. The issuance of new accountant standard and carry out, about the change of method of the changeover of accountant concept and accounting, make the otherness of accounting standard and code of income tax taxation also produced change.

(one) involve the difference with initiative investment metric cost

What invest initiative cost to long-term equity is metric, tax law compasses all is in accountant and earning to introduce moderately on the foundation with historical metric cost or use evenhanded value. But because be with different goal,direct, accept the standard of different principle, both put in difference again.

Income tax code invests the standard with plan tax metric cost to equity, reflected fair levy, impose the principle that buckles reciprocity, also give attention to two or morethings arrives the out-of-pocket expense ability of taxpayer. Invest in order to be not monetary sex asset external to the enterprise, the regulation on taxation trades in investment when happening, decompose its be not monetary sex asset and investment to press evenhanded value sale to concern two economy business undertakes income tax is handled, be opposite only namely serve as about the appreciation part that is not monetary sex asset deal with accrual plan is entered should below the condition that succeed in one's scheme of pay taxes place imposes income tax, just allow to invest this equity to determine plan tax cost according to evenhanded value, deduct from inside transferring income at computational investment transfers income. Manage together, incorporate in the enterprise in business, the partner of enterprise be incorporatinged holds some to be incorporated formerly with its the equity of the enterprise (the following abbreviation is old) the equity that exchanges amalgamative enterprise (the following abbreviation is new) , amalgamative company pays pair of price to enterprise be incorporatinged or its partner in, if divide the asset place such as the cash beyond amalgamative company equity, negotiable securities,hold proportion not prep above sets scale, affirm via tax authority examine and verify, can not regard as sell old a processing, need not be old an appreciation pay income tax (ability of main consideration out-of-pocket expense) , but the partner of enterprise be incorporatinged is changed newly cost, must be held with its old cost decides for the foundation, cannot regard plan duty as cost by its evenhanded value, buckle the phenomenon that does not ask for in order to avoid to happen only, avoid imposition prediction of a person's luck in a given year. Move of afore-mentioned asset rise in value that invest to company equity should the standard of tax act, apply to investment company not only the appreciation move between different asset, and apply to be incorporated just transfer with the asset rise in value between amalgamative Fang Zhi.
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