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）规定企业以经营活动的部分非货币性资产对外投资,应在投资交易发生时,将其分解为按公允价值销售有关非货币性资产和投资两个业务进行所得税处理,并按规定确认资产的转让所得或损失,依法缴纳所得税。但同时又规定,上述资产转让所得数额较大,在一个纳税年度实现缴纳所得税确有困难的,报请税务机关批准,可作为递延所得,在交易发生当期及随后不超过5个纳税年度内平均摊转到各纳税年度的应纳税 According to the Circular of the State Administration of Taxation on Several Income Tax Issues Concerning Enterprise Equity Investment Business (Guo Shui Fa [2000] No.118), the foreign investment of a part of the non-monetary assets of a company for its business activities shall be decomposed into Income tax should be paid according to sales of non-monetary assets and investment at fair value, and income or loss of assets transfer should be confirmed as required, and income tax should be paid according to law. However, at the same time, it is also stipulated that if there is a large amount of income from the above-mentioned assets transfer and it is indeed difficult to pay income tax in a tax year, it shall be reported to the tax authorities for approval and may be used as deferred income and distributed equally in the current tax period and in not more than 5 tax years Go to taxable tax year