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《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)等政策的公布为纳税人非货币性资产转让纳税筹划提供了新空间。本文对非货币性投资业务的税收政策作了归纳。企业应根据自身实际情况,从可弥补亏损期限、税收优惠以及确认收入与可税前扣除项目时间配比方面,选择一次性或分期确认非货币资产转让所得,从而实现企业价值最大化目标。
The promulgation of the “Notice Concerning the Enterprise Income Tax Policy on Non-monetary Assets Investment” (Cai Shui [2014] No. 116) has provided a new space for the taxpayers’ non-monetary asset transfer and tax planning. This article summarizes the tax policy of non-monetary investment business. Enterprises should choose one-off or installment confirmation of the transfer of non-monetary assets in order to achieve the goal of maximizing the value of the enterprise, based on their actual conditions, from the time available to make up for the loss, the tax incentives, and the matching of revenue and tax deductions.