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为进一步支持企业进行结构调整,加快产业转型升级,提高企业核心竞争力,鼓励企业资产重组,财政部、国家税务总局先后下文对资产划转涉税问题进行明确。本文根据相关文件规定,拟就资产划转过程中会计处理及涉税问题进行分析。主要包括企业资产划转的类型、涉及到的流转税问题以及契税问题等相关的内容,以期能够起到抛砖引玉的作用,使得更多的业界人士能够关心和重视企业资产划转会计处理与涉税问题。
In order to further support the structural adjustment of enterprises, accelerate the transformation and upgrading of industries, enhance the core competitiveness of enterprises and encourage the reorganization of assets of enterprises, the Ministry of Finance and the State Administration of Taxation have clarified the issue of tax-related transfer of assets afterwards. Based on the relevant documents, this article intends to analyze the accounting treatment and tax-related issues in the process of asset transfer. Mainly include the type of enterprise assets transferred, the turnover tax issues involved and deed tax issues and other related content, with a view to be able to play a valuable role, allowing more people in the industry to care about and pay attention to enterprise asset transfer Accounting and tax problem.