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为适应企业改革的需要,鼓励和促进有正常经营需要的企业投资活动的健康发展,规范和加强对企业投资的资产增值转移等应税行为的管理,国家税务总局近日向各地下发了“关于企业股权投资业务若干所得税问题的通知”。通知对企业股权投资所得的所得税处理、企业股权投资转让所得和损失的所得税处理、企业以部分非货币性资产投资的所得税处理、企业整体资产转让的所得税处理、企业
In order to meet the needs of enterprise reform, to encourage and promote the healthy development of business investment activities with normal business needs, to standardize and strengthen the management of taxable acts such as the transfer of assets added value to enterprises, the State Administration of Taxation recently issued “ Notice on certain income tax issues concerning the business of equity investment ”. Notice of income tax treatment of corporate equity investment income, corporate equity investment income and loss of income tax treatment, the enterprise part of the non-monetary assets investment income tax treatment, corporate asset transfer of the overall income tax treatment, corporate