为鼓励和促进有正常经营需要的企业合并、分立业务的健康发展，规范和加强对企业合并、分立业务的所得税管理，国家税务总局日前发出《关于企业合并分立业务有关所得税问题的通知》，对企业合并、分立业务中当事各方涉及的所得税处理作了明确规定。 　　目前，越来越多的企业透 In order to encourage and promote the healthy development of business mergers and separate businesses with normal business needs, and to standardize and strengthen the management of income tax on business mergers and separate businesses, the State Administration of Taxation recently issued the Circular on Issues Relevant to Income Tax Concerning Business Merger and Separate Business Enterprise merger, separate business involved in the parties concerned income tax made clear. At present, more and more enterprises through