近日,国家工商总局抛出《公司债权转股权登记管理办法》(国家工商总局令第57号)(以下简称办法),该办法不仅是司法界的大事件——《公司法》历史上的一个里程碑,而且也引发了财税界专家学者的讨论和关注,本文从立法背景、法规解读和财务及税务处理方面来探讨该办法的具体实施情况,最后提出了该办法的实际意义及实践的配套政策的完善措施。2005年10月27日,新《公司法》的出台是司法界轰轰烈烈的大事。新《公司法》第二十七条规定:“股东可以用货币出资,也可以用实 Recently, the State Administration for Industry and Commerce threw out the Measures for the Administration of the Registration of the Debt-to-Equity Rights of Companies (SAIC Decree No. 57) (hereinafter referred to as the Measures), which is not only a major event in the judiciary-one in the history of the ”Company Law“ Milestones, but also triggered the discussion and attention of experts and scholars in finance and taxation field. This article explores the concrete implementation of the approach from the legislative background, interpretation of laws and regulations and financial and tax treatment, and finally puts forward the practical significance of the approach and the practice of supporting policies Perfect measures. October 27, 2005, the introduction of the new ”Company Law“ is a spectacular event in the judiciary. Article 27 of the new ”Company Law“ stipulates: ”Shareholders can contribute money or use money