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随着我国金融工具交易和金融产品创新的发展,出现了既具有传统业务特征又有别于传统业务的创新业务。“混合性债务投资”作为一项创新业务,已被信托、基金公司大量运用,但对于“混合性债务投资”模式,相关法律、法规对该种投资方式的会计、税务处理缺乏明确规定。本文以国开发展基金投资TZ市沿海开发投资有限公司为例,主要研究国开发展基金投资有限公司的“混合性债务投资”案例,浅析其会计和税务处理。
With the development of financial instruments trading and financial product innovation in our country, there is an innovative business that has both traditional business features and different from traditional businesses. “Mixed debt investment ” as an innovative business, has been a lot of trust, fund companies, but for “mixed debt investment ” model, the relevant laws and regulations of the investment method of accounting, tax treatment is lack Clearly defined. This paper takes China Development Fund (TCDC) as an example. It mainly deals with the “Mixed Debt Investment” case of CDB Investment Co., Ltd., and analyzes its accounting and tax treatment.