随着国企改革的深化,国有资产管理体制从管资产转变为以资本为主,国有资本在依法授权的前提下逐步开展自主运作,国有股权无偿划转的情况逐渐增多。本文从实际案例中划入方的角度,结合企业会计准则和税法的相关规定,对国有股权无偿划转涉及的会计确认、计量、持有及退出的处理和上述过程中涉及的税务问题进行分析,并结合实际提出处理意见。 With the deepening of the reform of state-owned enterprises, the system of state-owned assets management has shifted from the management of assets to that of capital. The state-owned capital has gradually operated autonomously under the precondition of legally authorizing the transfer of state-owned equities without payment. This article from the actual case into the side of the angle, combined with the relevant provisions of the Accounting Standards and Tax Law, the state-owned equity free transfer involved in the accounting confirmation, measurement, holding and withdrawal of the process and the tax issues involved in the process of analysis , Combined with the actual proposed treatment.