目前,股份有限公司改组成股份上市公司时,资产经过会计师事务所评估,公司的资产特别是固定资产一般都有一定程度的升值,有的升值还很大,在后续的会计年度里,每年折旧额增大,会影响公司税前利润,减轻公司的税负,影响国家税收。因而,不论是从理论上还是在实务中,我们都面临着迫切要解决的问题,即:资产评估增值部分是否要纳税?会计上应做如何处理? 由于股份有限公司改组成上市公司历史还不长,资产评估的一些工作还有待完善。对评估增值资产纳税问题,深圳市税务局只是在税收征管条例的补充解释中谈到:评估增值资产可按15％的比例计税。但对计征的资 At present, when a joint-stock company is reformed into a listed company, the assets have been evaluated by an accounting firm. The assets of the company, especially the fixed assets, generally have a certain degree of appreciation, and some of them have appreciated greatly. In the subsequent accounting year, the depreciation is depreciated annually. The increase in the amount will affect the company’s pre-tax profits, reduce the company’s tax burden, and affect the country’s tax revenue. Therefore, both theoretically and practically, we are all faced with the urgent problem to be resolved: whether the value-added part of the asset appraisal is to be taxed? How should accounting be handled? The history of the reform of a joint-stock company into a listed company is not yet Long, some work on asset assessment has yet to be improved. In assessing the taxation of value-added assets, the Shenzhen Municipal Taxation Bureau only mentioned in the supplementary explanation of the tax collection and management regulations that the assessment of value-added assets can be taxed at a rate of 15%. But the amount of money