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《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《通知》)从业务实质上对公司分立进行定义:分立是指一家企业(以下称被分立企业)将部分或全部资产分离转让给现存或新设的企业(以下称分立企业),被分立企业股东换取分立企业的股权或非股权支付,实现企业的依法分立。《通知》对分立业务的所得税处理区分不同条件分别适用一般性税务处理和特殊性税务处理规定,一方面对有合理商业目的的重组予以支持,同时对以分立方式利用亏损、税收优惠等避税行为加以防范。
The Circular of the Ministry of Finance and the State Administration of Taxation on Several Issues Concerning the Enterprise Income Tax Treatment of Enterprise Restructuring Business (Cai Shui [2009] No. 59, hereinafter referred to as the “Notice”) defines the Company’s division essentially from its business operation. The division means an enterprise Owned enterprises (hereinafter referred to as “separate enterprises”) for the separation of part or all of the assets from existing or newly established enterprises (hereinafter referred to as “separate enterprises”) by the shareholders of the separate enterprise in exchange for the equity or non-equity payment of the separate enterprises, so as to realize the legal separation of the enterprises. The Circular applies the general tax treatment and the special tax treatment provisions separately for different conditions of income tax treatment of the separate businesses. On the one hand, the Circular supports the restructuring with a reasonable commercial purpose and, on the other hand, supports tax avoidance activities such as tax losses and tax breaks in a discrete manner Beware of.