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辽宁省地方税务局: 你局《关于个人独资企业个人所得税税前固定资产折旧费扣除问题的请示》(辽地税发[2002]99号)收悉。文中称,辽宁省本溪市原国有企业彩屯煤矿破产后,2000年5月本溪煤炭实业有限公司破产清算组与崔某签定了财政转让合同,崔某以500万元买断了彩屯煤矿整体资产,又注入部分资金筹备生产。之后,崔某聘请资产评估对其买断的企业整
Liaoning Provincial Local Taxation Bureau: You Bureau has received the “Notice on Deduction of Depreciation Fixed Assets Depreciation before Individual Income Tax of Individual Proprietorship Enterprises” (Liaodi Tax Administration [2002] No. 99). The article said that Benxi City, Liaoning Province, the original state-owned enterprises Caitun coal mine bankruptcy, in May 2000 Benxi Coal Industry Co., Ltd. Bankruptcy Liquidation Group and Cui signed a financial transfer contract, Cui Mou to buy 5 million yuan Caitun Coal Mine overall Assets, but also part of the funds injected into the production. After Cui Mou hired to assess the assets of the company bought the whole