资产划转的税收政策最初主要针对国有企业设定,《财政部国家税务总局关于促进企业重组有关企业所得税处理问题的通知》(财税[2014]109号,以下简称“109号文”)将资产划转业务拓展至包括国企、民营、混合所有制在内的所有企业,为集团公司内部资产重组与资源整合提供了新的路径。本文以109号 The tax policy of transfer of assets initially focused on the establishment of state-owned enterprises, “Notice of the State Administration of Taxation of the Ministry of Finance on Promoting the Restructuring of Enterprise Income Tax (Cai Shui [2014] No. 109, hereinafter referred to as” No. 109 ") The business of transferring assets to all enterprises including state-owned enterprises, private-owned and mixed ownership provides a new path for the reorganization and resource integration within the group companies. This article is No.109