母公司吸收合并全资子公司是企业集团内部资产重组的常见方式,该问题在实务中一直存在较多争议。2015年,国家税务总局在《关于企业重组业务企业所得税处理若干问题的通知》(财税[2009]59号)、《企业重组业务企业所得税管理办法》(国家税务总局公告2010年第4号)的基础上,出台了《关于企业重组业务企业 The incorporation of a wholly owned subsidiary by a parent company is a common way of reorganization of assets within an enterprise group. There has been much controversy over this issue in practice. In 2015, the State Administration of Taxation issued the Circular on Several Issues Concerning the Enterprise Income Tax Treatment in Enterprise Restructuring (Caishui [2009] No. 59), the Measures for the Administration of Enterprise Income Tax on Restructuring of Enterprises (State Administration of Taxation Announcement No. 4 of 2010) On the basis of the promulgation of the "reorganization of business enterprises