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财政部国家税务总局财税〔2013〕91号2013年11月15日各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局、地方税务局,新疆生产建设兵团财务局:根据《国务院关于印发中国(上海)自由贸易试验区总体方案的通知》(国发〔2013〕38号)有关规定,现就中国(上海)自由贸易试验区(简称试验区)非货币性资产投资资产评估增值企业所得税政策通知如下:一、注册在试验区内的企业,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,据此确认的非货币性资产转让所得,可在不超过
Ministry of Finance, State Administration of Taxation Cai Shui [2013] No. 91 November 15, 2013 Finance Bureau (Bureau), State Administration of Taxation, Local Taxation Bureau and Xinjiang Production and Construction Corps Finance Bureau of all provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the state plan: (Shanghai) Pilot Free Trade Zone "(Guo Fa [2013] No. 38) issued by the Ministry of Finance of the People’s Republic of China on the Non-monetary Assets Investment in China (Shanghai) Pilot Free Trade Zone The notice of the enterprise income tax policy is as follows: 1. The enterprises registered in the experimental zone will have an asset appraisal value-added resulting from the reorganization of assets such as outward investment of non-monetary assets. The income from the transfer of non-monetary assets recognized hereunder may not exceed