税收调节大中型企业三角债的新思路

Thinking that Taxation Adjust State Enterprise Mutilated Debt

针对我国大中型企业普遍存在的三角债问题，根据现行税法中《增值税暂行条例》的规定，提出了对销售债权债务发生时的计税及会计处理方法的建议。

In accordance with the problem of mutilated debt existing widely in state enterprise, makes a suggestion on treatment method of count tax and accounting when there exsit the sale creditio's rights and debt,based on the stipulation of tax on added in current tax Law.