涉及股权、股票的非货币性资产增资方案,实质上包含“非货币性资产(股权/股票)转让、非货币性资产(股权/股票)投资”两种行为,根据《财政部国家税务总局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“116号文”)规定,企业以非货币性资产对外投资,应对非货币性资产进行评估并按评估后的公允价值扣除计税基础后的余额,计算确认非货 Non-monetary asset replenishment plans involving shares and stocks essentially cover two behaviors, namely, the transfer of non-monetary assets (equity / share transfer) and the non-monetary assets (equity / share investment) General Administration of Non-monetary Assets Investment Enterprise Income Tax Policy Issues Circular “(Finance and Tax (2014) 116, hereinafter referred to as” 116 "), the non-monetary assets of enterprises to invest overseas should be assessed non-monetary assets And according to the assessed fair value after deducting the tax base balance, calculate the confirmation of non-goods