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《中华人民共和国企业所得税法实施条例》(以下简称《实施条例》)对企业清算所得的确定仅给出了原则性的规定,在实际操作中不容易把握。本文在《中华人民共和国企业所得税法》(以下简称《企业所得税法》)的框架下,对企业清算所涉及的企业所得税问题进行详细地说明与探讨,重点包括清算所得的确定原则、清算所得的具体计算、清算所得应纳所得税额的确定以及企业股东分得的剩余财产如何进行所得税处理等。
The “Regulations on the Implementation of the Enterprise Income Tax Law of the People’s Republic of China” (hereinafter referred to as the “Implementation Regulations”) provides only the principled provisions for the determination of enterprise liquidation income, and it is not easy to grasp the actual operation. This article describes and discusses in detail the corporate income tax issues involved in corporate clearinghouses under the framework of the “Enterprise Income Tax Law of the People’s Republic of China” (hereinafter referred to as the “Enterprise Income Tax Law”), with emphasis on the principles for the determination of liquidation income and liquidation. The specific calculation, liquidation of the income taxable income should be determined as well as how the company’s shareholder’s share of the remaining property should be treated as income tax.