Your present location:HOME /About us /Laws and regulations / Notice of the Ministry of Finance and the State Administration of Taxation on the assessment of the enterprise's income tax treatment policies of the enterprise restructuring and listing
About us

Font Size:big  middle  small

Notice of the Ministry of Finance and the State Administration of Taxation on the assessment of the enterprise's income tax treatment policies of the enterprise restructuring and listing

Number of visits: Date:2015-08-13
Notice of the Ministry of Finance and the State Administration of Taxation on the assessment of the enterprise's income tax treatment policies of the enterprise restructuring and listing
Tax [2015]65 number
The finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the central government, cities under separate state planning, the state taxation bureaus and local taxation bureaus, and the Xinjiang production and construction corps:
Approved by the State Council, the state owned enterprises listed in the process of restructuring of the assets assessment of the enterprise income tax policy notice is as follows:
A qualified state-owned enterprises, in the process of restructuring and listing of assets can be assessed by the following provisions:
(a) state-owned enterprises restructuring listed in the process of the revaluation of assets, should pay enterprise income tax can not be levied storage, as countries direct investment for the enterprise of state-owned capital gold (including capital reserves, the same below), but get cash and other non equity portion of the consideration, should pay enterprise income tax in accordance with the provisions.
The value added of the assets assessment is the balance of the value added by the assessment of the same caliber.
(II) state-owned enterprises holding 100% (control) of non company enterprise, unit, in the restructuring of enterprises link of the company for the revaluation of assets shall pay enterprise income tax can not tax warehousing, as countries direct investment capitalization reform of company of state-owned capital.
(III) by confirming the assessed value of the assets, according to the evaluation of value are accounted for and in accordance with the relevant provisions of the meter depreciation or amortization. In the calculation should be taxable income amount deductible.
Two, the implementation of the notice of the first tax incentives for state-owned enterprises, shall meet the following conditions:
(a) the state-owned enterprise, which is referred to in this notice, is a wholly state-owned enterprise or wholly state-owned limited liability company which is incorporated into the central or local state-owned assets supervision and administration.
(two) the state-owned enterprise restructuring and listing of this notice shall be one of the following circumstances:
1, state-owned enterprises to assess the value of the assets, the establishment of the proposed listing of Limited by Share Ltd;
2, state-owned enterprises will assess the value of the assets, the injection has been listed Limited by Share Ltd;
3, state-owned enterprises to be listed according to the law to be listed Limited by Share Ltd.
(three) the approval or filing of the approval or filing of the assessment results obtained by the performance of the assets of the fund.
Three, in accordance with the provisions of the restructuring of state-owned enterprises, the tax authorities should be required to submit an assessment of the relevant materials.
Four, the implementation of the notice period of December 31, 2018 to January 1, 2015.
Five, the state-owned enterprises listed in the notice issued before the announcement, in accordance with the provisions of this notice and did not return on the assets of the enterprise income tax, can be carried out in accordance with this notice, has been to assess the value of assets to pay corporate income tax, no refund

TypeInfo: Laws and regulations

Keywords for the information: