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1、金融资产的会计与税务处理差异（Thedifferencesbetweenaccountingandtaxtreatmentoffinancialassets）Editor'snote:"People'sRepublicofChinanewenterpriseincometaxlaw"(hereinafterreferredtoasthe"newtaxlaw")and"People'sRepublicofChinaNewEnterpriseIncomeTaxLawImplementationRegulations"(hereinafterreferred
2、toasthe"Regulations")fromJanuary1,2008onwards,theimplementationofthenew"enterpriseaccountingstandardsinJanuary1,2007andlistedcompanies"(hereinafterreferredtoasthe"newstandard")inhandlerelatedmatters,thereisadifferencebetweenthe.Tothisend,thenewspaperinvitedexpertsdividedtaxrelat
3、edmatters,differencesonthenewtaxlawandnewaccountingstandardsareanalyzed,andshallcarryouttaxrelatedmattersoftaxadjustmentindetail,toreaders.ThedifferencesbetweenaccountingandtaxtreatmentoffinancialassetsXiongZhenAccordingtotheprovisionsofthenewaccountingstandards,theenterprisesho
4、uldbebasedontheirownbusinesscharacteristics,investmentstrategyandriskmanagementrequirements,willobtainfinancialassetsatinitialrecognitionisdividedintothefollowingcategories:(1)atfairvaluethroughprofitorlossoffinancialassets;(2)theheldtomaturityinvestment;(3)loansandreceivables;(
5、4)financialassetsavailableforsale.Thenewtaxlawonfinancialassetsarenotclassified,bereferredtoas"investmentassets".Thus,whethertheenterpriseintheaccountingtreatmentoffinancialassets,howtodivide,thetaxtreatmentoffinancialassetsarethesame,namelytheaccountingclassificationoftaxablein
6、comedoesnotaffecttheenterpriseincometax.AtfairvaluethroughprofitorlossoffinancialassetsCasesof1:2008inMay8th,acompanyfromthetwomarkettobuyBsharesissuedbythecompany10000sharespersharepriceof10yuanpaidatotalpriceof106000yuan,includingcompanyBhasdeclarednotyetpaidacashdividendof600
7、0yuan.Inaddition,acompanytopaytransactioncosts1000yuan.Acompanywillpurchasestockintothetradingoffinancialassets,andtheholdingcompanyBsharesafterthesignificantinfluence.Acompany'saccountingtreatmentareasfollows:Borrow:financialassetstransactioncost100000DividendReceivable6000Inve
8、stmentincome1000Bankdeposit107000Analysisofdiff
