of the debtor in the case, ruling the creditors in accordance with the written agreement reached with the debtor or the court, to make concessions on the debt issues of its debtors. 2 accounting standards as defined in the Accounting Standards for Enterprises (No. 12), debt restructuring refers to an event in the event of financial difficulties of the debtor, the creditor to make concessions in accordance with the decision reached agreement with the debtor or the court. It should be noted that there are four cases are not part of the debt restructuring: ① debtor issued convertible bonds at normal conditions into its equity; ② debt restructuring occurs when the debtor's bankruptcy liquidation; ③ debtor's reorganization; ④ new debt repayment by the debtor old debts. Second, the corporate income tax treatment of corporate income tax treatment into general and special tax treatment, they do not belong to the scope of the special tax treatment, according to the general tax treatment. According to article 59, the following two conditions are special tax treatment: ① reasonable commercial purpose is not to reduce, avoid or defer payment of tax for the main purpose; without changing the reorganization of assets within 12 consecutive months after the corporate restructuring of ② The original substantive business activities. Specific treatment of income as follows: (1) the general tax treatment of non-monetary assets to pay off debt, the transfer should be broken down into related non-monetary assets, at fair value of non-monetary assets, debts two businesses, recognizing the resulting gain or loss on the underlying assets . Occurrence of debt to equity, debt settlement should be broken down into two businesses and equity investments are recognized gains or losses related to debt settlement. The debtor shall
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