资本公积核算中的所得税如何处理（How to deal with income tax in capital reserve accounting）.doc

资本公积核算中的所得税如何处理（How to deal with income tax in capital reserve accounting） Enterprise capital formation process, the differences between accounting and tax treatment, and these differences have an impact on the rights and interests of the owners, in order to avoid inflated net assets, misleading decision, make the financial statements reflect the financial position and operating results, the enterprise shall carry out the adjustment of tax. This paper analyzes this and puts forward some suggestions. I. The enterprise income tax shall not be levied According to the 2004 note accounting teaching material representation, including capital reserve capital (stock) premium transactions, price difference, funding transfer, translation differences of foreign currency capital and other capital reserve, ready to accept donations of non cash assets and equity investment preparation. Chinas current tax law stipulates that the premium of capital (share capital), the transfer of funds and the conversion of foreign currency capital are non taxable items. The equity investment projects in accordance with the provisions of the accounting standards for enterprises - investment, the equity method of accounting for the initial cost of the long-term equity investment shall be entitled to be less than the equity investment unit of the difference in the adjustment of the long-term equity investment cost as well as capital reserve, not included in the current profits and losses. At the same time, because of the increase or decrease of the capital surplus caused by accepting donations and other reasons, the enterprises on the investment do not confirm the profit and loss (only adjust the capital accumulation fund according to the shareholding ratio). Tax law on the above two items of investment, enterprise capital reserve (equity investment preparation) changes are not included in taxable income. Therefore, when the enterprise pays the income tax, there is no need to adjust the tax on the c