浅谈债务重组的处理方法及纳税调整

Humble Opinions on Debt Rescheduling Processing and Tax Adjustment

新债务重组准则改变了"一刀切"的规定,将原来因债权人让步而导致债务人豁免或少偿还的负债计入资本公积的做法,改为将债务重组计入营业外收支,对于实物抵债业务引入了公允价值作为计量属性。按新规定,一些无力清偿债务的公司,一旦获得债务全部或者部分豁免,其收益将直接反映在当期利润表中。债务重组应遵循四种方式:资产清偿债务;债务转为资本;修改其他债务条件;混合重组。针对债务重组应遵循的四种方式,以实例对比新、旧准则对债务重组的会计处理方法及其纳税调整结果。

The new debt rescheduling criterion has changed ＂cut it even at one stroke＂ - made it rigidly uniform modus operandi, and remodeled customary as creditor concession resulted in incur debts of debtor exempted or reimbursing reduction reckoned in capital reserve into debt rescheduling and reckoned in non-business income and expanse, in regard to the pay debt in kind business, the fair value is introduced as measurement attribute, According to new stipulations, companies of insolvency, in case of all or part of debt exempted, its incomes will be reflected in current profit statement. Four forms should be followed by debt reseheduling： liquidation of a debt by asset; conversion of debt into capital; modification to the other terms of a debt; hybrid rescheduling. Aimed to the four forms, take some examples contrasted new and old criterions related to accounting process of debt rescheduling and tax adjustment results.