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政策性搬迁成为现在许多企业面临的问题,它是企业的一项庞大的事务,其间产生巨大的收入和支出,直接对当期及未来年度的生产经营及财务税收状况产生重大的影响,如何解读有关的税收政策,正确把握税收风险、进行税务筹划是企业需要关注的重点。本文结合财政部、国家税务总局前后出台的一些政策公告,对企业政策性搬迁期间重置资产的所得税政策进行了梳理,并对现行的规定予以剖析,运用具体案例,提出了企业政策性搬迁重置资产所得税筹划方法。
Policy relocation has now become a problem facing many enterprises. It is a huge business enterprise with huge revenue and expenditure. This directly affects the production, operation and financial tax status of the current and future years. How to interpret the relevant Tax policy, correctly grasp the tax risk, tax planning is the focus of business needs. Based on some policy announcements promulgated before and after the Ministry of Finance and the State Administration of Taxation, this paper sorts out the income tax policy of resettling assets during the policy relocation of enterprises and analyzes the existing regulations. By using the specific cases, Set asset income tax planning methods.