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注册资产评估师在执行企业重组以税务为目的的企业价值评估业务时,在恪守独立、客观、公正原则的基础上,需要对所评估企业涉及的关联交易是否符合独立交易原则予以重点关注。作者在关联交易的独立交易原则分析、资产评估的市场价值类型与公允价值的关系分析的基础上,探讨了独立交易原则的判定对企业重组税务目的资产评估的影响。
In the implementation of enterprise revaluation business for the purpose of taxation, a registered asset appraiser, on the basis of observing the principle of independence, objectivity and fairness, needs to pay special attention to whether the connected transactions involved in the appraised enterprises conform to the principle of independent transaction. Based on the analysis of the independent transaction principle of related party transactions and the relationship between the market value of asset valuation and fair value, the author discusses the influence of the judgment of independent transaction principle on the assets evaluation of tax restructuring purpose.