对外投资的会计与税务处理

广西财经学院

毕业设计

题目：对外投资的会计与税务处理

差异及纳税调整研究

姓名：

学号：

院系：会计学

班级：2010级本科班

指导老师：

2010年4月11日

摘要

近年来金融工具在我国的发展越来越成熟，它的充分使用给我国经济带来了无限的动力和活力。金融工具是企业用于投资、融资、风险管理的工具，是指能引起一个企业产生一项金融资产，又同时产生另一单位金融负债或权益工具的合约。金融资产是指在潜在有利条件下与另一企业交换金融工具的权利。企业对外进行的投资，可以有不同的分类。从性质上划分，可以分为债权性投资与权益性投资；从管理层持有意图划分，可以分为交易性投资、可供出售投资、持有至到期投资；以及符合条件的长期权益性投资。对于一般企业来说，贷款和应收款项的内容和范围比较清晰，而交易性金融资产、可供出售金融资产，持有至到期投资主要是指企业在证券市场购买的有价证券。企业取得的有价证券，应当结合自身业务特点和风险管理要求，将其划分为不同类别的金融资产，并按《企业会计准则第22号――金融工具确认和计量》进行核算。《企业会计准则第2号——长期股权投资》规范了符合条件的权益性投资的确认、计量结果和相关信息的披露金融资产的计量包括初始计量和后续计量，不同类别的金融资产其计量基础和原则不同，对企业财务状况和经营成果的影响也有所不同。

对外投资对于现代企业越来越普遍，而且随着新准则和新企业所得税的出台，由于会计准则与税法制定遵行原则的差异等原因导致二者存在必然性差异的，如果不对存在的差异进行研究，将会给企业正确计算纳税额造成严重的影响。企业所得税是计算最复杂、内涵最丰富的一个税种，它要求财务工作人员不仅要根据会计准则的规定对经济业务做出正确的会计处理，还要求财务人员对于会计处理和税法规定的计税基础不同的业务根据税法的规定作出纳税调整，正确计算应纳税额。

本文从居民纳税人的角度出发，主要研究对外投资会计处理与企业所得税计征存在差异的原因、差异调整方法进行探讨和分析。本文第一部分首先对对外投资的会计处理与税法处理中存在的差异的重要原因进行了分析。第二部分（2、3、4、5章）按投资的类别通过案例对金融资产初始确认计量、资产负债表日公允价值变动计量、持有期间减值损失计量、处置、金融资产核算类型转换过程中涉及的差异进行具体分析和论证。论文的第三部分以长期股权投资在转让过程中如何进行税收筹划为例进行了具体分析。在论文的最后，针对会计准则与所得税制度之间存在的差异存在的协调空间以及协调的方法进行探讨。

关键词：金融资产；会计处理与税务差异；纳税筹划

Abstract

In recent years, the development of financial instruments in our country is more and more mature, the full use of it brought to China's economic unlimited dynamism and vitality. Financial instruments are used for investment, financing, risk management tools. Financial assets are defined as the potential under favorable conditions for enterprises to exchange with another right to financial instruments. Division of nature, it can be divided into debt investment and equity investment; from the holder intention of the management, it can be divided into transactions for the sale investments, held-to-maturity investments; and qualified long-term interest investment. When obtain the securities ,enterprises should be combined with the characteristics of their business and risk management requirements, divide them into different categories of financial assets, in accordance with "Accounting Standard for Business Enterprises No. 22 - Financial Instruments Recognition and Measurement" for accounting. "Accounting Standard for Business Enterprises No. 2 - long-term equity investment" in line with the conditions regulated the rights and interests investment recognition, measurement results and disclosure of relevant information of the measurement of financial assets, different types of financial assets have different measurement basis and principles, have different affect to an enterprise's financial situation and business performance.

Indirect investment becomes more and more common for the modern enterprises, and with the introduction of the new Accounting Standard for Business Enterprises and the new Enterprise Income Tax. As a result of the development of accounting standards and tax laws to comply with the principle causes of the differences between the two there is the inevitability of differences. If we do not study the differences would be can’t calculate the correct tax amount of business, and that could be serious. Income tax is the most complex calculation and connotation of a tax, which requires not only financial accounting in accordance with the Accounting Standard for Business Enterprises to make a correct accounting treatment, but also make correct adjustment in accordance with the provisions of tax law when exist difference between accounting treatment and tax laws.

This article view from the point of residents taxpayer, major in the cause for differences between accounting and tax laws foreign and the adjustment of these differences.In the third part of this paper, take how to make tax planning in the process of long-term equity investment transfer as an specific analysis. In the final part, for the differences between accounting standard and tax law I try to put forward several measures to coordinate them.

Key words：Financial assets; Differences in accounting and taxation; Tax Planning