论文部分内容阅读
为进一步规范和完善企业所得税税前扣除制度,根据各地反映的情况,财政部、国家税务总局以财税字[1997]77号文就企业资产评估增值有关所得税的处理问题明确如下:一、纳税人按照国务院的统一规定,进行清产核资时发生的固定资产评估净增值,不计入应纳税所得额。二、纳税人以非现金的实物资产和无形资产对外投资,发生的资产评估净增值,不计入应纳税所得额。但在中途或到期转让、收回该项资产时,应将转让或收回
In order to further standardize and perfect the pre-tax deduction system for corporate income tax, the Ministry of Finance and the State Administration of Taxation clarified the following regarding the handling of the relevant income tax on the appreciation of corporate assets with Cai Shui Zi [1997] No. 77 as follows: I. Taxpayers In accordance with the unified regulations of the State Council, the net value added of fixed assets appraisal incurred during the liquidation of capital verification shall not be included in the taxable income. Second, taxpayers to non-cash physical assets and intangible assets of foreign investment, the assets of the net value-added, not included in taxable income. However, halfway or maturity transfer, the recovery of the asset should be transferred or recovered