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2009年,《国家税务总局关于企业政策性搬迁或处置收入有关企业所得税处理问题的通知》(国税函[2009]118号)下发后,各地税务部门和纳税人反映,该文仅对企业政策性搬迁的税务处理做了一些原则性规定,在实际税收征管过程中,由于理解不一,经常产生一些争议,希望总局进行修改、完善。鉴于以上情况,总局在进一步研究、完善的基础上,下发了《国家税务总局关于发布<企业政策性搬迁所得税管理办法>的公告》(以下简称《办法》)。现将《办法》主要内容解读如下:
In 2009, following the issuance of the Circular of the State Administration of Taxation on the Enterprise Income Tax Treatment on the Policy-related Relocation or Disposal of Enterprises (Guo Shui Han [2009] No.118), the tax authorities and taxpayers in various localities reported that this article only deals with corporate policies In the process of actual tax collection and administration, due to different understandings, some controversies have often arisen in the tax treatment of sexual relocation. We hope that the SAT will make changes and improvements. In view of the above, on the basis of further research and perfection, the State Administration of Customs issued the Notice of the State Administration of Taxation on Issuing the Administrative Measures on Enterprise’s Policy-based Removal of Income Tax (hereinafter referred to as the Measures). The main contents of the “Measures” are as follows: