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本文通过结合国家相关的税收资料文件,提出了几项可行性建议:尽管国有独资企业的无偿划转机制是不一样的合法权益人的资产划转机制,但是可以看成是相同的内部股东进行权益转移行为,这种无偿划转体制是一种非市场性的行为。因此,同一所国有独资企业内部的全资子公司或者全资母公司之间存在的股权无偿划转行为,应该采取延缓缴纳企业所得税的措施,等这一份股权划分至其他集团企业之后,再根据转出价格来确认收入状况,或者可以通过市场公允价值来计算收入金额应该缴纳的企业所得税数值。
This paper puts forward several feasible suggestions by combining the relevant tax information documents of the state: Although the free transfer mechanism of the wholly state-owned enterprises is not the same as the asset transfer mechanism of the legitimate owners, it can be regarded as the same internal shareholders The transfer of rights and interests, this free transfer system is a non-market behavior. Therefore, the transfer of equity interests existing between wholly-owned subsidiaries and wholly-owned companies in the same wholly state-owned enterprise should be subject to deferred income tax measures. After this shareholding is divided into other group companies, According to the transfer price to confirm the income status, or you can calculate the amount of income through the market fair value of corporate income tax payable.