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国家税务总局近日下发了《关于企业合并分立业务有关所得税问题的通知》,就企业合并、分立业务中当事各方涉及的所得税处理问题作了进一步补充规定。《通知》要求,企业合并业务的所得税应根据合并的具体方式处理。一、企业合并,通常情况下,被合并企业应视为按公允价值转让、处置全部资产,计算资产的转让所得,依法缴纳所得税。被合并企业以前年度的亏损,不得结转到合并企业弥补。合并企
The State Administration of Taxation recently issued the Circular on Income Tax Issues Concerning the Business Merger and Division, and further supplemented the issue of income tax treatment concerning the parties involved in the business combination and the separate business. The Circular requires that the income tax of a business combination be dealt with according to the specific method of consolidation. First, the business combination, under normal circumstances, the merged enterprise shall be deemed to be the fair value of the transfer, disposal of all assets, the calculation of the transfer of assets, income tax payable. The previous year’s losses of the merged enterprise shall not be carried forward to make up for the merger enterprise. Merger