Shanghai free trade zone enterprise asset value evaluation, 5 years in the staging of uniform included in taxable income
Policy based on: "the Ministry of finance, the State Administration of Taxation on China (Shanghai) notify the enterprise of free trade in the test area to the reorganization of assets of non monetary assets, foreign investment behavior on enterprise income tax policy issues" (Caishui [2013] No. 91)
Registered in the experimental area of the enterprise for the reorganization of assets, non monetary assets of foreign investment to generate asset value evaluation, the non monetary assets transfer hereby confirm, in not more than 5 years, the corresponding annual staging evenly included in taxable income, the calculation and payment of enterprise income tax in accordance with the relevant provisions.
-- enterprise with foreign investment of non monetary assets, assess and at fair value after deduction of tax base assessment of the balance after the deal with the non monetary assets, calculate and confirm the non monetary assets transfer income.
Enterprises with foreign investment of non monetary assets, the tax basis of equity should be made to the original tax basis of non monetary assets as the basis, plus a year in income from the transfer of non monetary assets, year after year to adjust.
By tax base investment enterprises made of non monetary assets, the fair value of the non monetary assets can be determined.
-- enterprise in foreign investment within 5 years the transfer of the ownership or investment recovery, should stop the execution of deferred tax policy, and will not be in the deferral in non monetary assets transfer income, recovered in the annual enterprise income tax Huisuanqingjiao in the transfer of ownership or investment, pay enterprise income tax of one-time calculation.
-- enterprise in foreign investment within 5 years of the cancellation, shall stop the execution of deferred tax policy, and will not be in the deferral in non monetary assets transfer income, in closed that year the annual enterprise income tax liquidation, pay enterprise income tax of one-time calculation.
Reorganization of assets -- non monetary assets of foreign investment behavior, refers to the non monetary assets funded or injected into the company, limited to non monetary assets funded the establishment of new companies and in accordance with the "Ministry of finance, the State Administration of Taxation on the enterprise income tax treatment of the notice" (taxation 2009) (59) the first article of the equity acquisition, asset acquisition.
Corporate policy based relocation or disposal income, 5 years not included in taxable income
Policy based on: "Notice of the State Administration of Taxation on corporate policy based relocation or disposal income of the enterprise income tax treatment issues" (Guoshuihan 2009 No. 118)
The enterprise has made the policy based relocation or disposal income, should carry on the treatment of corporate income tax in the following manner:
Enterprises from the relocation planning next year in the five years, the obtained income or income from disposal of the relocation of enterprises temporarily not included in the taxable income of the current year, to complete the relocation in the 5 year period, the relocation income of enterprises processing according to the above provisions. To complete the relocation in the 5 year period, the relocation income enterprises can according to the notification requirement, the deduction of fixed assets reset or improved expenditure, technical transformation of expenditure and the balance after the placement of workers spending tax, fixed assets and purchase or modified, may be depreciated or amortized in accordance with the existing tax provisions, and pre tax deduction in the enterprise income tax.
Enterprise restructuring of the amount of taxable income accounted for more than 50%, can be evenly included in 5 years the amount of taxable income
Policy based on: "the Ministry of finance, the State Administration of Taxation on the enterprise income tax treatment of the notice" (taxation 2009 No. 59)
The restructuring of enterprises comply with the notice provisions of article fifth conditions, the parties to the transaction to the transaction of stock payment part, can make the special tax treatment in accordance with the following provisions:
-- enterprise debt recombination confirmed taxable income for the enterprise's taxable income is more than 50%, can in the 5 tax year period, even included in the annual taxable income.
-- enterprise debt for equity swap, for debt repayment and two equity investment business temporarily not confirm the income or loss of debt settlement, tax basis of the equity investment in the tax basis of the original claims to determine. The other related enterprises income tax matters remain unchanged.
Direct holdings of non resident enterprises to invest 100% of the transfer income, in 10 years can be included in the taxable income amount
Policy based on: "the Ministry of finance, the State Administration of Taxation on the enterprise income tax treatment of the notice" (taxation 2009 No. 59)
Resident enterprises with its own assets or equity to its 100% direct holdings of non resident enterprises invest its assets or equity transfer income such as the choice of the special tax treatment, can in the 10 tax year even included in the annual taxable income.
The new tax law before the implementation according to 5 years deferred items included in the income, the balance can be expired
Policy based on: "Supplementary Notice on doing the 2007 annual enterprise income tax calculation and collection" (Guoshuihan 2008 No. 264), "the State Administration of Taxation on the enterprise income tax of some matters of Taxation cohesion issues notice" (Guo Shui Han "2009 No. 98)
According to the "Notice of the State Administration of taxation problems of income tax on enterprises equity investment" (Guo Shui Fa "2000 No. 118)," the State Administration of Taxation on the well has been canceled and the decentralization of the management of enterprise income tax approval project follow-up management work notice "(Guo Shui Fa" 2004 No. 82) stipulates the spirit, enterprise in a tax year transfer, disposal of held for more than 5 years of the equity investment income, income of non monetary assets investment transfer, debt restructuring income and income from donations, accounting for the taxable income of 50% and above, period shall not exceed 5 years in uniform
