企业分立的税务处理《关于外商投资企业合并、分立、股权重组、资产转让等重组业务所得税处理的营行规定》（以下树《规定》）对企业分立定义为：一个企业，依照有关法律、法规的规定，分立为两个或两个以上的企业。其中，原企业解散，分立出的各方分别设立为新的企业，为新设 Corporate taxation The Business Regulations on the Income Tax Treatment of Restructuring Business of Foreign-invested Enterprises Merger, Discrepancy, Shareholding Restructuring, Assets Transfer, etc. (the “Regulations” below) define a company as follows: An enterprise shall, in accordance with relevant laws and regulations The provisions of the separation of two or more enterprises. Among them, the dissolution of the original business, the parties were separated from the establishment of a new business, a new