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企业跨境重组,是指企业发生涉及中国或境外之间(包括港澳台地区)的股权和资产收购交易。跨境重组的交易虽然可能不在中国境内进行或完成,但重组的境外方取得的利益来源于中国境内,应当向中国税务机关缴纳预提所得税。企业重组所得税的特殊税务处理是国家给予企业重组的特殊税收优惠,它可以推迟企业的纳税时间,减轻企业重组的税收负担。根据《财政部国家税务总局关于企业重组业务企业所得税处理若干问题的通知》(财税〔2009〕59号,以下简称“59号文”)和《国
Cross-border restructuring of enterprises refers to the business involving China or overseas (including Hong Kong, Macao and Taiwan regions) equity and asset acquisition transactions. Although the transactions of cross-border restructuring may not be completed or completed in China, the interests of the reorganized overseas parties derive from the territory of China and should be accrued to the tax authorities in China. The special tax treatment of corporate restructuring income tax is a special tax preference given by the state for enterprise restructuring. It can postpone the tax payment time and reduce the tax burden on corporate restructuring. According to the Circular of the Ministry of Finance and the State Administration of Taxation on Several Issues Regarding the Enterprise Income Tax Treatment of Enterprise Restructuring (Cai Shui [2009] No. 59, hereinafter referred to as “Circular 59”),