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一、企业合并或分立,适用一般性税务处理时,重组当事方有关税收优惠政策如何执行或继承?1.根据《国家税务总局关于发布〈企业重组业务企业所得税管理办法〉的公告》(国家税务总局公告2010年第4号)第十五条规定:“企业合并或分立,合并各方企业或分立企业涉及享受《税法》第五十七条规定中就企业整体(即全部生产经营所得)享受的税收优惠过渡政策尚未期满的,仅就存续企业未享受完的税收优惠,按照《通知》第九条的规
(1) How to implement or inherit the related tax preferential policies of the reorganized parties when applying for general tax treatment according to the requirements of the Circular of the State Administration of Taxation on Issuing the Measures for the Administration of Enterprise Income Taxes on Enterprise Restructuring (State Article 4 of the State Administration of Taxation Notice No. 4 of 2010) stipulates: ”When a company merges or splits, the enterprises or independent enterprises involved in the merger enjoy the“ tax law ”provisions of Article 57 of the whole enterprise (that is, all the income from production and business operations ) Enjoy the tax incentives transition policy has not expired, only the surviving enterprises have not enjoyed the tax benefits, in accordance with the “notice” of the provisions of Article IX