企业投资业务的所得税处理(下)

• 作 者: 游有旺
• 出 处: 中国税务
• 发表日期: 2004年期
• 关键词: 所得税处理 企业投资 投资单位 投资成本 盈余公积 货币性资产 未分配利润 转让所得 非货币资产 股票面值

四、企业股权投资转让所得或损失的所得税处理 企业因收回、转让成清算鼾股权投资而确认的般权投资转让所得成损失，属于资本利得或资本损失性质。对股权转让所得，现行税法没有特殊政策，应全额并入企业的应纳税所得。需要注意的是，在被投资单位分配的情况下可能出现“推定”

IV. Income tax treatment of the income tax losses arising from the transfer or loss of the equity investment in enterprises The losses arising from the transfer of the equity investment confirmed as being recovered or transferred into the equity investment of the clearing enterprise are losses of capital gains or capital losses. The proceeds of equity transfer, the current tax law no special policy should be fully incorporated into the taxable income of enterprises. It should be noted that, in the case of distribution by the invested unit may be “presumption”