Q钟税官:因当地政府交通规划需要,我公司于2016年在政府主导下进行了整体搬迁,在搬迁过程中,有部分原有的大型机器设备需要经过大修理后才能继续使用,请问这部分机器设备应如何确认计税基础?某财务人员小张A小张同志:《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》(国家税务总局公告2012年第40号)第三条规定:“企业政策性搬迁,是指由于社会公共利益的需要,在政府主导下企业进行整 Q bell tax official: Due to the local government transportation planning needs, our company in 2016 under the government-led the overall relocation, in the relocation process, some of the original large-scale machinery and equipment need to undergo major repairs before they can continue to use, may I ask Part of the machinery and equipment should be how to confirm the tax base? A financial officer Xiao Zhang Zhang comrades: ”State Administration of Taxation on the release of“ corporate relocation of the income tax policy of the ”announcement (State Administration of Taxation Announcement No. 40 of 2012) Three provisions: "Policy-based relocation refers to the needs of the public interest because of the government-led enterprises to carry out the whole