财政部、国家税务总局近日发文,明确凡在上海自贸区注册的企业,因非货币性资产对外投资等资产重组行为产生资产评估增值,应按规定计算缴纳企业所得税。两部门发布的《关于中国(上海)自由贸易试验区内企业以非货币性资产对外投资等资产重组行为有关企业 Recently, the Ministry of Finance and the State Administration of Taxation issued a circular to clarify that enterprises registered in the Shanghai Free Trade Zone should pay their corporate income tax in accordance with the relevant provisions by adding value to their assets for assets reorganization resulting from foreign investment in non-monetary assets. The two departments released the "About China (Shanghai) Pilot Free Trade Zone within the non-monetary assets of foreign investment companies and other assets restructuring activities of enterprises