交易性金融资产的涉税核算及纳税申报

Tax-related Accounting and Tax Return of Trading Financial Assets

会计准则的修订、税制的改革以及纳税申报表的修订等一系列变化,使得交易性金融资产的核算以及纳税申报问题出现一些争议。本文从交易性金融资产的会计核算、相应的增值税核算与申报以及企业所得税核算与申报三个方面进行了案例分析,希望对实务工作提供一些借鉴。

A series of changes, such as the revision of accounting standards, the reform of the tax system, and the revision of tax returns, have led to some controversy over the accounting of trading financial assets and tax returns. This paper analyzes the case from the accounting of trading financial assets, the corresponding VAT accounting and reporting, and the enterprise income tax accounting and reporting, hoping to provide some reference for practical work.