一、企业债务重组涉税事项计税成本和计税依据的涵义要正确规范参与债务重组各方所涉税种应计缴的税额,首先要准确理解债务重组中频频出现的二个概念:计税成本和计税依据。计税成本是指企业可以通过结转资产 First, the corporate debt restructuring Tax implications of tax costs and tax base to properly regulate the parties involved in debt restructuring should be tax-related taxes, we must first accurately understand the concept of debt restructuring frequently appear two: Tax costs and tax basis. Tax cost refers to the business can be carried forward assets