目前,我国对非货币财产出资尚没有明确和连贯的税收政策,实践中大部分的非货币财产出资与一般的财产交易不同,具有明显的“权益持续性”特征。笔者认为,对这类财产出资应当借鉴美国联邦公司所得税制度,比照我国企业并购重组特殊税务处理方式,给予递延纳税待遇。 At present, China still does not have a clear and coherent taxation policy on the funding of non-monetary assets. In practice, most of the non-monetary assets are funded differently from ordinary property transactions and have obvious characteristics of “continuity of rights and interests”. The author believes that the contribution of such assets should learn from the federal income tax system of the United States, cf China’s corporate mergers and acquisitions special tax treatment, to give deferred tax treatment.