摘要
当前,供给侧结构性改革加快推进,集团层面企业重组整合步伐不断加快,在深化国企改革的背景下,结合《企业会计准则》相关规定及相关案例,对集团企业内部会计主体无偿划转至内部全资子公司的会计账务处理及涉税处理进行探讨。
At present,the structural reform of the supply side has been accelerated,and the pace of restructuring and integration of enterprises at the group level is accelerating.In the context of deepening the reform of state-owned enterprises,the relevant provisions and related cases of"The accounting Standards for Enterprises",the paper discusses the accounting treatment and tax handling of the internal accounting entity of the group transferring to its wholly owned subsidiary without compensation.
作者
董国福
DONG Guo-fu(Tianjin GuoJing Commercial Factoring Co.Ltd.,Kunming 650228,China)
出处
《中小企业管理与科技》
2018年第8期75-76,共2页
Management & Technology of SME
关键词
国企改革
会计主体
无偿划转
账务处理
涉税处理
reform of state-owned enterprise
accounting subject
gratuitous transfer
accounting treatment
tax handling