永续债:国内发行现状及财税问题  

Perpetual Capital Securities:the Issurance Status of China and the Issues of Finance and Taxation

作　　者：李琪 LI Qi(Advanced Course Training Course for In-Service Staff,Business School,University of International Businessand Economics,Beijing100029,China)

机构地区：[1]对外经济贸易大学商学院,北京100029

出　　处：《中小企业管理与科技》2018年第30期54-55,共2页Management & Technology of SME

摘　　要：论文结合华能国际实务,阐述了永续债特点,分析了国内发行现状,探讨了其会计及税务处理。Combined with the actual practice of Huaneng International,the paper expound the characteristics of perpetual capital securities,analyzes itsdomestic issurance status,and discusses itsaccountingandtaxtreatment.

关 键 词：永续债 现状 会计 税务 

分 类 号：F230[经济管理—会计学]