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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“59号文”)规定,股权收购,是指一家企业(以下称为“收购企业”)购买另一家企业(以下称为“被收购企业”)的股权,以实现对被收购企业控制的交易。为进一步降低企业股权或资产收购交易的税收负担,扩展适用特殊性税务处理的企业重组范围,《财政部国家税务总局关于促进企业重组有关企业所得税处理问题的通知》(财税〔2014〕109号)将
Notice of the Ministry of Finance and the State Administration of Taxation on Several Issues Concerning the Enterprise Income Tax Treatment of Enterprise Reorganization (Cai Shui [2009] No. 59, hereinafter referred to as “Circular 59”) refers to an enterprise (hereinafter referred to as “ ”Acquirer“) to acquire a stake in another firm (hereinafter ”Acquired Firm") to effect the transactions controlled by the Acquired Firm. In order to further reduce the tax burden on corporate equity or asset acquisition transactions and extend the scope of corporate restructuring applicable to special tax treatment, the Circular of the Ministry of Finance and the State Administration of Taxation on the Enterprise Income Tax Treatment for Enterprise Restructuring (Cai Shui [2014] No. 109) will