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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)首次明确了新税法下企业债务重组业务的所得税处理方法,并根据债务重组的不同情形,分别明确了一般性税务处理和特殊性
The Circular of the Ministry of Finance and the State Administration of Taxation on Some Issues Concerning the Enterprise Income Tax Treatment of Enterprise Reorganization (Cai Shui [2009] No. 59) clarified for the first time the method of income tax treatment for the enterprise debt restructuring business under the new tax law. According to the different circumstances of debt restructuring, Clear the general tax handling and special