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当前在企业重组制度不断完善的过程中,总分支机构间资产转移的税收处理问题日益凸显,值得我们重视。总分支机构间资产转移包括存货、固定资产、无形资产等。其中,固定资产区分动产和不动产,机器、机械、运输工具以及其他与生产经营有关的设备、工具、器具等属于动产,建筑物、构筑物和其他土地附着物等属于不动产,而土地使用权、商标权、专利权、非专利技术、著作权、商誉等则属于无形资产。
At present, in the course of continuous improvement of the corporate restructuring system, the issue of tax treatment of asset transfer among branches and sub-branches has become increasingly prominent and deserves our attention. The total inter-branch asset transfer includes inventory, fixed assets and intangible assets. Among them, fixed assets distinguish between movable and immovable property, machinery, machinery, transportation means and other equipment, tools, appliances and other equipment related to production and operation belonging to movable property, buildings, structures and other attachments to land belong to real property while land use rights, Rights, patents, non-patent technology, copyrights, goodwill, etc. belong to intangible assets.