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财政部国家税务总局关于中国国旅集团有限公司重组上市资产评估增值有关企业所得税政策问题的通知一、中国国旅集团有限公司在整体改制上市过程中发生的资产评估增值42 612.36万元,直接转计中国国旅集团有限公司的资本公积,作为国有资本,不征收企业所得税。二、对上述经过评估的资产,中国国旅股份有限公司及其所属子公司可按评估后的资产价值计提折旧或摊销,并在企业所得税税
Notice of the State Administration of Taxation on Issues Concerning the Enterprise Income Tax Policy Concerning the Appreciation of Restructured Listing Assets of China International Travel Service Group Co., Ltd. I. Assets Appreciation of China CITS Group Limited in the Overall Restructuring and Listing Value Appreciation 42,613,600 Yuan, Transferred directly into China CITS Group’s capital reserve, as state-owned capital, does not levy corporate income tax. Second, for the above assessed assets, China CITS Co., Ltd. and its subsidiaries can be depreciated or amortized according to the assessed value of assets, and in the enterprise income tax