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为贯彻落实《国务院关于进一步优化企业兼并重组市场环境的意见》要求,近日,财政部、国家税务总局联合发布了《关于促进企业重组有关企业所得税处理问题的通知》和《关于非货币性资产投资企业所得税政策问题的通知》,扩大了重组特殊性税务处理适用范围,对非货币性资产投资给予了递延纳税政策,进一步支持企业兼并重组,优化企业发展环境。据了解,新政策将适用特殊性税务处理的股权收购和资产收购,被收购股权或资产比例由不低于75%调整为不低于50%,降幅高达1/3,这一比例在国际上处于中等
In order to implement the requirements of the “Opinions of the State Council on Further Optimizing the Market Environment for Enterprise Merger and Reorganization” recently, the Ministry of Finance and the State Administration of Taxation jointly issued the “Circular on Promoting Enterprise Restructuring and Enterprise Income Tax Treatment” and the “Circular on Non-monetary Asset Investment Corporate Income Tax Policy Issues Circular ”, expanding the scope of application of special tax treatment of restructuring, deferred tax payment for non-monetary asset investment, further supporting the merger and reorganization of enterprises, and optimizing the environment for enterprise development. It is understood that the new policy will apply special tax treatment of equity acquisitions and asset acquisitions, acquisition of equity or assets ratio from not less than 75% adjusted to not less than 50%, a decline of up to 1/3, this ratio in the international Medium