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日前,财政部和国家税务总局联合下发了《关于非货币性资产投资企业所得税政策问题的通知》(财税[2014]116号)(以下简称《通知》),对符合条件的非货币性资产投资给予分期递延纳税的优惠,引起广泛关注。本文从政策背景、主要内容、税务处理、应用实例和注意事项等方面进行分析。一、推广试点经验,释放政策红利非货币性资产,是指现金、银行存款、应收账款、应收票据以及准备持有至到期的债券投资等货币性资产
Recently, the Ministry of Finance and the State Administration of Taxation jointly issued the Circular on Issues Concerning the Enterprise Income Tax Policy on Non-monetary Assets Investment (Cai Shui [2014] No. 116) (hereinafter referred to as the “Notice”), and the non-monetary assets eligible for non-monetary assets Preferential treatment of deferred taxation by installments attracted wide attention. This article analyzes the policy background, the main content, tax treatment, application examples and precautions. First, the promotion of pilot experience, the release of policy dividends Non-monetary assets, refers to the cash, bank deposits, accounts receivable, notes receivable and to be held to maturity of the bond investment and other monetary assets