实际利率法下持有至到期投资的涉税问题探讨

On the Tax of Due Investment Property

对于持有至到期投资,新会计准则规定只允许采用实际利率法下的摊余成本进行后续计量及摊销,采用资产负债表债务法进行所得税会计处理。因此,对于实际利率法下的摊余成本与计税基础之间的差异带来的递延所得税问题便成为所得税会计研究的重点。

As for due investment property, the new criterion allows that amortized cost should be carried on the following measurement and the amortization under the real interest rate method. Because the new criterion processes the income tax accounting using the property-debt-table debt method, the key point o[ this article is the difference between amortized cost and the tax foundation in the real interest rate brings the postponement of the income tax.