论文部分内容阅读
国家税务总局发布的《关于企业股权投资业务若干所得税问题的通知》(国税发)[2000]118号文)和《关于企业合并分立业务有关所得税问题的通知》(国税发[2000]119号文)两个文件,与财政部、国家税务总局《关于企业资产评估增值有关所得税处理问题的通知》(财税字[1997]77号文)和《关于企业资产评估增值有关所得税处理问
Circular of the State Administration of Taxation on Issues Concerning Certain Income Taxes on Enterprise Equity Investment Business (Guo Shui Fa [2000] No. 118) and Notice on Relevant Income Tax Concerning Business Merger and Separate Business (Guo Shui Fa [2000] No. 119 ) With the Ministry of Finance, the State Administration of Taxation, “Enterprise Asset Appraisal Value-added Income Tax Treatment of Notification” (Cai Shui Zi [1997] No. 77) and the "Enterprise Asset Appraisal Value Added Income Tax Treatment Q