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文章首先对企业中涉及投资时盈余公积转增资本的财税处理分类进行了梳理,同时指出了被投资公司对盈余公积转增资本金不进行账务处理存在的弊端,最后针对现行会计准则中盈余公积转增资本金存在的问题提出了相应的建议。
The article first sorts the classification of fiscal and taxation of the surplus capital converted into capital in the enterprise when investing, at the same time points out the drawbacks of the invested company in the non-accounting treatment of the surplus capital converted to capital increase. At last, In the surplus reserve to capital increase the issue of the existence of the appropriate recommendations.