永续债财务与税务处理研究摘要当前我国正乘着经济飞速发展的快车，企业不再满足于金融市场上单一的权益类工具和金融负债，大量似股似债的金融工具应运而生，永续债就是其中的代表之一。随着《永续债会计处理的相关规定》和《关于永续债企业所得税政策问题的公告》的相继出台，进一步明确了永续债在会计处理与税务处理方面的认定，尤其在税收方面也为发行企业让渡了一定的自由权，在满足一定条件之后能够自行选择按照权益性工具或者金融工具进行处理，企业的经营状况随之会由不同的财税处理方法产生变化。这让永续债的财税处理问题在当下成为了人们的关注焦点。因此，本文通过分析研究永续债在财务与税务处理方面的问题，试图为企业在永续债财务与税务处理方面提供一定的参考作用。关键词：永续债财务处理税务处理风险与应对永续债财务与税务处理研究ResearchonthefinancialandtaxtreatmentofsustainabledebtAbstractWiththerapiddevelopmentofChina'seconomy,thesingleequityinstrumentsandfinancialliabilitiesinthefinancialmarkethavebeenunabletomeettheneedsofenterprisestoexpandfunds.Therefore,financialinstrumentslikeperpetualbonds,whicharebetweenstocksandbonds,havecomeintobeing.InJanuary2019andAprilrespectivelytheministryoffinance,stateadministrationoftaxationissueda"sustainabledebtaccountingregulations"and"theannouncementofcorporateincometaxpolicyonsustainabledebtproblems,furtherdefinedthesustainabledebtintheaccountingtreatmentandtaxaspectsofrecognition,especiallyintheaspectoftaxdistributionenterpriseisalsoguaranteedacertainliberty,aftermeetcertainconditionscanchooseinaccordancewiththeequityinstrumentsorfinancialtoolsforprocessing,differenttaxationtreatmentmayalsobetoissuanceofenterpriseoperatingperformanceoftheinfluenceofdifferentlevel.Thismakesthefiscalandtaxtreatmentofsustainabledebtbecomethefocusofpeople'sattentionatpresent.Therefore,byanalyzingandstudyingthefinancialandtaxtreatmentofsustainabledebt,thispapertriestoprovidecertainreferenceforenterprisesinthefinancialandtaxtreatmentofsustainabledebt.Keywords:sustainabledebtfinancehandlingtaxprocessingriskandresponse目录一、引言........................................................................1（一）研究背景及意义................................................................................................................11.研究背景............................................................................................................................12.研究意义............................................................................................................................1（二）文献回顾............................................................................................................................21.文献综述............................................................................................................................22.文献述评............................................................................................................................3二、相关理论概述................................................................4（一）永续债的相关概念............................................................................................................41.永续债的定义....................................................................................................................42.永续债的性质....................................................................................................................5（二）永续债的比较优势.............
