《國(guo)務(wu)(wu)院關于進(jin)一步優化企(qi)(qi)(qi)業兼并(bing)重組(zu)市場環境的(de)(de)意見》(國(guo)發(fa)[2014]14號(hao))和《財政(zheng)部(bu) 國(guo)家稅(shui)務(wu)(wu)總(zong)局關于促進(jin)企(qi)(qi)(qi)業重組(zu)有關企(qi)(qi)(qi)業所得稅(shui)處理問題的(de)(de)通知》(財稅(shui)[2014]109號(hao)，以下簡稱(cheng)《通知》)下發(fa)后，在企(qi)(qi)(qi)業重組(zu)所得稅(shui)政(zheng)策的(de)(de)執行過程中(zhong)存在一些亟需明(ming)確(que)的(de)(de)問題。近日，稅(shui)務(wu)(wu)總(zong)局發(fa)布(bu)公(gong)告，就(jiu)股權或(huo)資(zi)產劃轉企(qi)(qi)(qi)業所得稅(shui)征(zheng)管問題作出了進(jin)一步解釋(shi)。

　　《通知》第三條(tiao)所稱“100%直接(jie)(jie)控(kong)(kong)(kong)制的(de)(de)(de)(de)(de)(de)居(ju)民(min)(min)企(qi)(qi)(qi)業之(zhi)(zhi)間(jian)(jian)，以及受同一(yi)或(huo)(huo)相同多家(jia)居(ju)民(min)(min)企(qi)(qi)(qi)業100%直接(jie)(jie)控(kong)(kong)(kong)制的(de)(de)(de)(de)(de)(de)居(ju)民(min)(min)企(qi)(qi)(qi)業之(zhi)(zhi)間(jian)(jian)按(an)(an)(an)賬(zhang)面(mian)(mian)凈(jing)(jing)值(zhi)(zhi)劃轉(zhuan)(zhuan)股(gu)(gu)(gu)權(quan)(quan)(quan)(quan)(quan)或(huo)(huo)資(zi)(zi)(zi)(zi)產(chan)”，限(xian)于以下情形：(1)100%直接(jie)(jie)控(kong)(kong)(kong)制的(de)(de)(de)(de)(de)(de)母(mu)(mu)子(zi)(zi)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)之(zhi)(zhi)間(jian)(jian)，母(mu)(mu)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)向子(zi)(zi)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)按(an)(an)(an)賬(zhang)面(mian)(mian)凈(jing)(jing)值(zhi)(zhi)劃轉(zhuan)(zhuan)其(qi)(qi)持有(you)(you)的(de)(de)(de)(de)(de)(de)股(gu)(gu)(gu)權(quan)(quan)(quan)(quan)(quan)或(huo)(huo)資(zi)(zi)(zi)(zi)產(chan),母(mu)(mu)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)獲(huo)得子(zi)(zi)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)100%的(de)(de)(de)(de)(de)(de)股(gu)(gu)(gu)權(quan)(quan)(quan)(quan)(quan)支(zhi)(zhi)付。母(mu)(mu)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)按(an)(an)(an)增加長期股(gu)(gu)(gu)權(quan)(quan)(quan)(quan)(quan)投(tou)(tou)(tou)(tou)資(zi)(zi)(zi)(zi)處(chu)(chu)(chu)(chu)(chu)理(li)，子(zi)(zi)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)按(an)(an)(an)接(jie)(jie)受投(tou)(tou)(tou)(tou)資(zi)(zi)(zi)(zi)(包(bao)括資(zi)(zi)(zi)(zi)本(ben)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)積，下同)處(chu)(chu)(chu)(chu)(chu)理(li)。母(mu)(mu)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)獲(huo)得子(zi)(zi)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)股(gu)(gu)(gu)權(quan)(quan)(quan)(quan)(quan)的(de)(de)(de)(de)(de)(de)計(ji)(ji)稅(shui)基(ji)礎(chu)以劃轉(zhuan)(zhuan)股(gu)(gu)(gu)權(quan)(quan)(quan)(quan)(quan)或(huo)(huo)資(zi)(zi)(zi)(zi)產(chan)的(de)(de)(de)(de)(de)(de)原計(ji)(ji)稅(shui)基(ji)礎(chu)確(que)定。(2)100%直接(jie)(jie)控(kong)(kong)(kong)制的(de)(de)(de)(de)(de)(de)母(mu)(mu)子(zi)(zi)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)之(zhi)(zhi)間(jian)(jian)，母(mu)(mu)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)向子(zi)(zi)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)按(an)(an)(an)賬(zhang)面(mian)(mian)凈(jing)(jing)值(zhi)(zhi)劃轉(zhuan)(zhuan)其(qi)(qi)持有(you)(you)的(de)(de)(de)(de)(de)(de)股(gu)(gu)(gu)權(quan)(quan)(quan)(quan)(quan)或(huo)(huo)資(zi)(zi)(zi)(zi)產(chan)，母(mu)(mu)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)沒(mei)有(you)(you)獲(huo)得任(ren)何股(gu)(gu)(gu)權(quan)(quan)(quan)(quan)(quan)或(huo)(huo)非(fei)股(gu)(gu)(gu)權(quan)(quan)(quan)(quan)(quan)支(zhi)(zhi)付。母(mu)(mu)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)按(an)(an)(an)沖減(jian)實(shi)收(shou)(shou)資(zi)(zi)(zi)(zi)本(ben)(包(bao)括資(zi)(zi)(zi)(zi)本(ben)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)積，下同)處(chu)(chu)(chu)(chu)(chu)理(li)，子(zi)(zi)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)按(an)(an)(an)接(jie)(jie)受投(tou)(tou)(tou)(tou)資(zi)(zi)(zi)(zi)處(chu)(chu)(chu)(chu)(chu)理(li)。(3)100%直接(jie)(jie)控(kong)(kong)(kong)制的(de)(de)(de)(de)(de)(de)母(mu)(mu)子(zi)(zi)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)之(zhi)(zhi)間(jian)(jian)，子(zi)(zi)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)向母(mu)(mu)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)按(an)(an)(an)賬(zhang)面(mian)(mian)凈(jing)(jing)值(zhi)(zhi)劃轉(zhuan)(zhuan)其(qi)(qi)持有(you)(you)的(de)(de)(de)(de)(de)(de)股(gu)(gu)(gu)權(quan)(quan)(quan)(quan)(quan)或(huo)(huo)資(zi)(zi)(zi)(zi)產(chan)，子(zi)(zi)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)沒(mei)有(you)(you)獲(huo)得任(ren)何股(gu)(gu)(gu)權(quan)(quan)(quan)(quan)(quan)或(huo)(huo)非(fei)股(gu)(gu)(gu)權(quan)(quan)(quan)(quan)(quan)支(zhi)(zhi)付。母(mu)(mu)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)按(an)(an)(an)收(shou)(shou)回投(tou)(tou)(tou)(tou)資(zi)(zi)(zi)(zi)處(chu)(chu)(chu)(chu)(chu)理(li)，或(huo)(huo)按(an)(an)(an)接(jie)(jie)受投(tou)(tou)(tou)(tou)資(zi)(zi)(zi)(zi)處(chu)(chu)(chu)(chu)(chu)理(li)，子(zi)(zi)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)按(an)(an)(an)沖減(jian)實(shi)收(shou)(shou)資(zi)(zi)(zi)(zi)本(ben)處(chu)(chu)(chu)(chu)(chu)理(li)。母(mu)(mu)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)應按(an)(an)(an)被劃轉(zhuan)(zhuan)股(gu)(gu)(gu)權(quan)(quan)(quan)(quan)(quan)或(huo)(huo)資(zi)(zi)(zi)(zi)產(chan)的(de)(de)(de)(de)(de)(de)原計(ji)(ji)稅(shui)基(ji)礎(chu)，相應調(diao)減(jian)持有(you)(you)子(zi)(zi)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)股(gu)(gu)(gu)權(quan)(quan)(quan)(quan)(quan)的(de)(de)(de)(de)(de)(de)計(ji)(ji)稅(shui)基(ji)礎(chu)。(4)受同一(yi)或(huo)(huo)相同多家(jia)母(mu)(mu)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)100%直接(jie)(jie)控(kong)(kong)(kong)制的(de)(de)(de)(de)(de)(de)子(zi)(zi)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)之(zhi)(zhi)間(jian)(jian)，在(zai)母(mu)(mu)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)主導(dao)下，一(yi)家(jia)子(zi)(zi)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)向另一(yi)家(jia)子(zi)(zi)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)按(an)(an)(an)賬(zhang)面(mian)(mian)凈(jing)(jing)值(zhi)(zhi)劃轉(zhuan)(zhuan)其(qi)(qi)持有(you)(you)的(de)(de)(de)(de)(de)(de)股(gu)(gu)(gu)權(quan)(quan)(quan)(quan)(quan) 或(huo)(huo)資(zi)(zi)(zi)(zi)產(chan)，劃出方沒(mei)有(you)(you)獲(huo)得任(ren)何股(gu)(gu)(gu)權(quan)(quan)(quan)(quan)(quan)或(huo)(huo)非(fei)股(gu)(gu)(gu)權(quan)(quan)(quan)(quan)(quan)支(zhi)(zhi)付。劃出方按(an)(an)(an)沖減(jian)所有(you)(you)者權(quan)(quan)(quan)(quan)(quan)益處(chu)(chu)(chu)(chu)(chu)理(li)，劃入方按(an)(an)(an)接(jie)(jie)受投(tou)(tou)(tou)(tou)資(zi)(zi)(zi)(zi)處(chu)(chu)(chu)(chu)(chu)理(li)。

　　《通知》第(di)三(san)條所稱“股(gu)權或(huo)資(zi)產劃(hua)轉后連續12個(ge)月內(nei)不(bu)改變(bian)被(bei)劃(hua)轉股(gu)權或(huo)資(zi)產原來(lai)實質性經(jing)營活(huo)動(dong)”，是指自股(gu)權或(huo)資(zi)產劃(hua)轉完(wan)成(cheng)日(ri)(ri)起連續12個(ge)月內(nei)不(bu)改變(bian)被(bei)劃(hua)轉股(gu)權或(huo)資(zi)產原來(lai)實質性經(jing)營活(huo)動(dong)。股(gu)權或(huo)資(zi)產劃(hua)轉完(wan)成(cheng)日(ri)(ri)，是指股(gu)權或(huo)資(zi)產劃(hua)轉合同(協議)或(huo)批(pi)復生(sheng)效，且交易雙(shuang)方已進行會計處理的日(ri)(ri)期。

　　《通知》第三條所稱(cheng)“劃(hua)入方(fang)(fang)企(qi)業取得被(bei)劃(hua)轉(zhuan)(zhuan)股權(quan)或(huo)資產的(de)(de)(de)計(ji)稅基礎(chu)(chu)，以被(bei)劃(hua)轉(zhuan)(zhuan)股權(quan)或(huo)資產的(de)(de)(de)原(yuan)賬面凈值(zhi)確定”，是(shi)指劃(hua)入方(fang)(fang)企(qi)業取得被(bei)劃(hua)轉(zhuan)(zhuan)股權(quan)或(huo)資產的(de)(de)(de)計(ji)稅基礎(chu)(chu)，以被(bei)劃(hua)轉(zhuan)(zhuan)股權(quan)或(huo)資產的(de)(de)(de)原(yuan)計(ji)稅基礎(chu)(chu)確定。

　　《通知(zhi)》第(di)(di)三條所(suo)稱“劃(hua)入(ru)方企業(ye)取得的被(bei)(bei)劃(hua)轉資產(chan)(chan)，應按(an)(an)其原賬面凈(jing)值計(ji)算折舊扣(kou)除”，是(shi)指(zhi)劃(hua)入(ru)方企業(ye)取得的被(bei)(bei)劃(hua)轉資產(chan)(chan)，應按(an)(an)被(bei)(bei)劃(hua)轉資產(chan)(chan)的原計(ji)稅基礎計(ji)算折舊扣(kou)除或攤銷。按(an)(an)照《通知(zhi)》第(di)(di)三條規定進行(xing)特殊(shu)(shu)性稅務處(chu)理(li)的股(gu)權或資產(chan)(chan)劃(hua)轉，交易雙方應在協商(shang)一(yi)(yi)致的基礎上，采取一(yi)(yi)致處(chu)理(li)原則統一(yi)(yi)進行(xing)特殊(shu)(shu)性稅務處(chu)理(li)。

　　交(jiao)(jiao)(jiao)(jiao)易雙(shuang)方(fang)應(ying)在企業所(suo)得稅(shui)年(nian)度(du)匯算清(qing)繳(jiao)時，分別向各(ge)自(zi)(zi)主管稅(shui)務機關報送《居民企業資(zi)產(chan)(chan)(chan)(股權(quan)(quan))劃轉(zhuan)特(te)殊性(xing)稅(shui)務處(chu)(chu)理(li)(li)申報表》和(he)相關資(zi)料(一(yi)式(shi)兩份)。具體包(bao)括(kuo)：股權(quan)(quan)或(huo)資(zi)產(chan)(chan)(chan)劃轉(zhuan)總體情況(kuang)說(shuo)明(ming)，包(bao)括(kuo)基(ji)本(ben)情況(kuang)、劃轉(zhuan)方(fang)案等，并詳細(xi)說(shuo)明(ming)劃轉(zhuan)的(de)商業目(mu)的(de);交(jiao)(jiao)(jiao)(jiao)易雙(shuang)方(fang)或(huo)多(duo)方(fang)簽訂的(de)股權(quan)(quan)或(huo)資(zi)產(chan)(chan)(chan)劃轉(zhuan)合(he)同(協議)，需(xu)(xu)有(you)權(quan)(quan)部門(包(bao)括(kuo)內部和(he)外部)批準的(de)，應(ying)提供批準文件(jian);被(bei)劃轉(zhuan)股權(quan)(quan)或(huo)資(zi)產(chan)(chan)(chan)賬(zhang)(zhang)面凈值和(he)計稅(shui)基(ji)礎說(shuo)明(ming);交(jiao)(jiao)(jiao)(jiao)易雙(shuang)方(fang)按賬(zhang)(zhang)面凈值劃轉(zhuan)股權(quan)(quan)或(huo)資(zi)產(chan)(chan)(chan)的(de)說(shuo)明(ming)(需(xu)(xu)附會計處(chu)(chu)理(li)(li)資(zi)料);交(jiao)(jiao)(jiao)(jiao)易雙(shuang)方(fang)均未在會計上確認損益(yi)的(de)說(shuo)明(ming)(需(xu)(xu)附會計處(chu)(chu)理(li)(li)資(zi)料);12個月(yue)內不改變(bian)被(bei)劃轉(zhuan)股權(quan)(quan)或(huo)資(zi)產(chan)(chan)(chan)原來(lai)實質性(xing)經營活動的(de)承諾書。交(jiao)(jiao)(jiao)(jiao)易雙(shuang)方(fang)應(ying)在股權(quan)(quan)或(huo)資(zi)產(chan)(chan)(chan)劃轉(zhuan)完成后的(de)下一(yi)年(nian)度(du)的(de)企業所(suo)得稅(shui)年(nian)度(du)申報時，各(ge)自(zi)(zi)向主管稅(shui)務機關提交(jiao)(jiao)(jiao)(jiao)書面情況(kuang)說(shuo)明(ming)，以證(zheng)明(ming)被(bei)劃轉(zhuan)股權(quan)(quan)或(huo)資(zi)產(chan)(chan)(chan)自(zi)(zi)劃轉(zhuan)完成日后連(lian)續12個月(yue)內，沒有(you)改變(bian)原來(lai)的(de)實質性(xing)經營活動。

　　交易(yi)一方在股(gu)權(quan)或(huo)(huo)(huo)資產(chan)劃轉完成日后連續12個月內(nei)發生(sheng)(sheng)生(sheng)(sheng)產(chan)經營業務(wu)(wu)、公司性質(zhi)、資產(chan)或(huo)(huo)(huo)股(gu)權(quan)結構(gou)等情況變(bian)化(hua)，致(zhi)使股(gu)權(quan)或(huo)(huo)(huo)資產(chan)劃轉不再符(fu)合特殊性稅務(wu)(wu)處理條件的，發生(sheng)(sheng)變(bian)化(hua)的交易(yi)一方應在情況發生(sheng)(sheng)變(bian)化(hua)的30日內(nei)報告其(qi)主管稅務(wu)(wu)機關(guan)，同時書(shu)面通知(zhi)另(ling)一方。另(ling)一方應在接到通知(zhi)后30日內(nei)將有關(guan)變(bian)化(hua)報告其(qi)主管稅務(wu)(wu)機關(guan)。

　　公告適用2014年度(du)及以后年度(du)企(qi)業(ye)所得稅匯算清(qing)繳。此(ci)前尚未進行稅務處理的(de)股權、資產劃轉，符合《通(tong)知》第三(san)條和公告規定的(de)可按(an)公告執行。