新会计准则对债务重组业务双方的会计处理办法作出了新的规定,与以前相比,新规定增强了与《企业债务重组业务所得税处理办法》的协调性,大大减少了旧准则中会计处理与税务处理之间的差异,简化了债务重组业务的纳税调整。本文就新准则下债务重组所得税会计处理、税务处理的差异进行探讨。 The new accounting standards for debt restructuring on both sides of the accounting treatment has made new provisions, compared with the previous, the new regulations and “corporate debt restructuring measures to deal with income tax” coordination, greatly reducing the old standard accounting treatment and The difference between the tax treatment simplifies the tax adjustment of the debt restructuring business. In this paper, the new guidelines under the debt restructuring of income tax accounting, tax handling differences are discussed.