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近年来中国政府出台了一系列法规以规范企业在重组交易过程中的所得税处理,规定在一般情况下相关资产应当按照交易价格重新确定计税基础,而计税基础均应以公允价值为基础确定,并要求企业必须提供合法证据或资产评估报告用以证明被转让的股权或资产的公允价值。本文对相关法规进行了梳理,对涉及资产评估的相关条款进行了解读,分析了实际发生的典型案例,提出了企业重组中以税务为目的的评估存在的问题以及解决思路和建议。
In recent years, the Chinese government has promulgated a series of laws and regulations to standardize the enterprise income tax treatment in the process of reorganization and transaction. Under normal circumstances, relevant assets should be re-determined based on the transaction price, and the tax base should be determined on the basis of fair value , And requires that the enterprise must provide legal evidence or assets evaluation report to prove the fair value of the equity or assets transferred. This article sort out the relevant laws and regulations, interpret the relevant clauses involved in the assessment of assets, analyze the typical cases that actually occur, and put forward the problems existing in the assessment of taxation in the reorganization of enterprises as well as the solutions and suggestions.