大陸公告稅收優惠政策支持企業兼併重組
Date: 2015-01-15
News Type:
近日大陸財政部、國家稅務總局聯合公告了《關於促進企業重組有關企業所得稅處理問題的通知》和《關於非貨幣性資產投資企業所得稅政策問題的通知》，擴大了重組特殊性稅務處理適用範圍，對非貨幣性資產投資給予了遞延納稅政策，進一步支持企業兼併重組，優化企業發展環境。
新政策將適用範圍有：一：特殊性稅務處理的股權收購和資產收購中，被收購股權或資產比例由不低於75%調整為不低於50%，降幅高達1/3，這將有利於擴展適用特殊性稅務處理的企業重組範圍。二：明確了對集團內100%直接控制的居民企業之間按照帳面淨值劃轉股權或資產的行為，給予特殊性稅務處理待遇，交易雙方均不確認所得。這將大大降低集團內企業內部交易的稅收成本，促進企業的資源整合和業務重組。三：上海自貿區非貨幣性資產投資遞延納稅政策推廣到全國適用，明確居民企業以非貨幣性資產對外投資實現的資產轉讓所得，可在5年內遞延繳納企業所得稅，鼓勵企業非貨幣性資產對外投資行為，緩解企業納稅負擔等。
大陸重組企業所得稅政策的完善，為支持企業做大做強、拓展國際國內市場、優化產業結構提供了有力的政策支撐，也將對大陸轉變經濟發展方式發揮積極作用。（新聞來源：搜狐新聞）
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