论文部分内容阅读
根据《国家税务总局关于企业股权投资业务若干所得税问题的通知》(国税发[2000]118号)的规定,企业整体资产转让是指一家企业(转让企业)不需要解散而将其经营活动的全部(包括所有资产和负债)或其独立核算的分支机构转让给另一家企业(接受企业),以换取代表接受企业资本的股权(包括股份或股票),包括股份公司的法人股东以其经营活动
According to the Circular of the State Administration of Taxation on Several Income Tax Issues Concerning the Enterprise’s Equity Investment Business (Guo Shui Fa [2000] No.118), a company’s overall asset transfer refers to the transfer of all its business activities without dissolution (Including all assets and liabilities) or its independent accounting branches to another company (accepting company) in exchange for the equity (including shares or stocks) representing the corporate capital received by the corporation, including the legal person shareholders of the joint-stock company, in the light of their business activities