1997年6月财政部和国家税务总局联合下发了《关于企业资产评估增值有关所得税处理问题的决定》。该决定第2条指出:纳税人以非现金的实物资产和无形资产对外投资,发生的资产评估净增值不计入应纳所得税额,但在中途到期转让或收回该项资产时,应将转让或收 In June 1997, the Ministry of Finance and the State Administration of Taxation jointly issued the “Decision on the Issues concerning the Treatment of Income Taxes on the Increase in the Value of Corporate Assets.” Article 2 of the decision states that taxpayers investing in non-cash physical assets and intangible assets, and that the net appreciation of the assessed assets will not be included in the income tax payable, but should be transferred when the assets are transferred or recovered midway through maturity. Transfer or collection