债务重组业务会计与税法的处理差异

摘要：债务重组，是指债务人发生财务困难的情况下，债权人按照其与债务人达成的协议或者法院的裁定做出让步的事项。本文介绍了债务重组的四种方式，包括以资产清偿债务、债务转增资本、修改其他债务条件和以上三种方式的结合等。本文从债务重组的四种方式出发分别以债务人和债权人的角度探讨了债务重组业务的会计处理和税务处理方法，进而对债务重组业务的会计处理与税务处理之间的差异进行了比较。
关键词：债务重组；会计处理；税务处理

Difference between the accounting treatment and tax treatment of debt restructuringur

 
                                                                                   
Abstract： The meanings of the Debt restructuring is in the case of the debtor gets financial difficulties,and the creditors make concessions according the agreement between the debtor and creditors or the court ruling. This article introduct four type of the Debt restructuring,include pay off debts with assets、debts into capital、modify the c other debt onditions or the Combination of the above three ways. This article begin with the four type of the Debt restructuring,disscusion the  accounting treatment ang the tax treatment of the Debt restructuring at the point of the debtor as were as the creditors,then compare the difference between the accounting treatment ang the tax treatment of the Debt restructuring.
Key words：Debt restructuring；accounting treatmen；tax treatment

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