\u4f01\u4e1a\u91cd\u7ec4\u8fc7\u7a0b\u4e2d\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u6839\u636e\u4e0d\u540c\u7684\u60c5\u51b5\uff0c\u5206\u522b\u9002\u7528\u4e00\u822c\u6027\u7a0e\u52a1\u5904\u7406\u89c4\u5b9a\u548c\u7279\u6b8a\u6027\u7a0e\u52a1\u5904\u7406\u89c4\u5b9a\u3002\u4e00\u822c\u6027\u7a0e\u52a1\u5904\u7406\u5e94\u5728\u91cd\u7ec4\u4ea4\u6613\u53d1\u751f\u65f6\u7f34\u7eb3\u4f01\u4e1a\u6240\u5f97\u7a0e\u3002\u7279\u6b8a\u6027\u7a0e\u52a1\u5904\u7406\u5219\u662f\u5728\u7b26\u5408\u89c4\u5b9a\u6761\u4ef6\u7684\u91cd\u7ec4\u4ea4\u6613\u4e2d\uff0c\u4ea4\u6613\u5404\u65b9\u5bf9\u5176\u4ea4\u6613\u4e2d\u7684\u80a1\u6743\u652f\u4ed8\u90e8\u5206\u6682\u4e0d\u786e\u8ba4\u6709\u5173\u8d44\u4ea7\u8f6c\u8ba9\u7684\u6240\u5f97\u6216\u635f\u5931\uff0c\u4ece\u800c\u4f01\u4e1a\u6240\u5f97\u7a0e\u53ef\u5ef6\u8fdf\u7f34\u7eb3\u3002<\/p>\n

\u6839\u636e\u8868\u683c\u4e2d\u768459\u53f7\u6587\u548c109\u53f7\u6587\uff0c\u5883\u5185\u91cd\u7ec4\u9002\u7528\u7279\u6b8a\u6027\u7a0e\u52a1\u5904\u7406\u9700\u6ee1\u8db3\u4ee5\u4e0b\u6761\u4ef6\uff1a\uff081\uff09\u5177\u6709\u5408\u7406\u7684\u5546\u4e1a\u76ee\u7684\uff0c\u4e14\u4e0d\u4ee5\u51cf\u5c11\u3001\u514d\u9664\u6216\u8005\u63a8\u8fdf\u7f34\u7eb3\u7a0e\u6b3e\u4e3a\u4e3b\u8981\u76ee\u7684\uff1b\uff082\uff09\u6536\u8d2d\u4f01\u4e1a\u8d2d\u4e70\u7684\u80a1\u6743\u3001\u8d44\u4ea7\u4e0d\u4f4e\u4e8e\u88ab\u6536\u8d2d\u4f01\u4e1a\u5168\u90e8\u80a1\u6743\u3001\u8d44\u4ea7\u768450%\uff1b\uff083\uff09\u4f01\u4e1a\u91cd\u7ec4\u540e\u7684\u8fde\u7eed12\u4e2a\u6708\u5185\u4e0d\u6539\u53d8\u91cd\u7ec4\u8d44\u4ea7\u539f\u6765\u7684\u5b9e\u8d28\u6027\u7ecf\u8425\u6d3b\u52a8\uff1b\uff084\uff09\u91cd\u7ec4\u4ea4\u6613\u5bf9\u4ef7\u4e2d\u6d89\u53ca\u7684\u80a1\u6743\u652f\u4ed8\u91d1\u989d\u7b26\u5408\u4e0a\u8ff0\u6587\u4ef6\u89c4\u5b9a\u7684\u6bd4\u4f8b\uff1b\uff085\uff09\u4f01\u4e1a\u91cd\u7ec4\u4e2d\u53d6\u5f97\u80a1\u6743\u652f\u4ed8\u7684\u539f\u4e3b\u8981\u80a1\u4e1c\uff0c\u5728\u91cd\u7ec4\u540e\u8fde\u7eed12\u4e2a\u6708\u5185\uff0c\u4e0d\u5f97\u8f6c\u8ba9\u6240\u53d6\u5f97\u7684\u80a1\u6743\u3002<\/p>\n

\n\n\n\n\n\n\n\n\n\n\n\n\n

\u4f01\u4e1a\u91cd\u7ec4\u6240\u5f97\u7a0e\u4f18\u60e0\u653f\u7b56<\/span><\/p>\n

INCOME TAX BREAKS APPLICABLE TO CORPORATE RESTRUCTURINGS<\/span><\/p>\n<\/td>\n<\/tr>\n

\u6587\u4ef6<\/span><\/p>\n

DOCUMENT<\/span><\/p>\n<\/td>\n

\u5b9e\u65bd\u65e5\u671f<\/span><\/p>\n

EFFECTIVE<\/span><\/p>\n

DATE<\/span><\/p>\n<\/td>\n<\/tr>\n

\u300a\u8d22\u653f\u90e8\u3001\u56fd\u5bb6\u7a0e\u52a1\u603b\u5c40\u5173\u4e8e\u4f01\u4e1a\u91cd\u7ec4\u4e1a\u52a1\u4f01\u4e1a\u6240\u5f97\u7a0e\u5904\u7406\u82e5\u5e72\u95ee\u9898\u7684\u901a\u77e5\u300b
\n\uff08\u8d22\u7a0e[2009] No. 59\u53f7\uff09<\/span><\/p>\n

Notice of the Ministry of Finance and the State Administration of Taxation on Several Issues Concerning the Enterprise Income Tax Treatment of Corporate Restructurings (Cai Shui [2009] No. 59)<\/span><\/p>\n<\/td>\n

1\/1\/200<\/span>8<\/span><\/p>\n<\/td>\n<\/tr>\n

\u300a\u56fd\u5bb6\u7a0e\u52a1\u603b\u5c40\u5173\u4e8e\u503a\u52a1\u91cd\u7ec4\u6240\u5f97\u4f01\u4e1a\u6240\u5f97\u7a0e\u5904\u7406\u95ee\u9898\u7684\u6279\u590d\u300b\uff08\u56fd\u7a0e\u51fd[2009] 1\u53f7\uff09<\/span><\/p>\n

Official Reply of the State Administration of Taxation on the Issue of the Enterprise Income Tax Treatment of Income Derived from Debt Restructurings (Guo Shui Han [2009] No. 1)<\/span><\/p>\n<\/td>\n

4\/1\/2009<\/span><\/p>\n<\/td>\n<\/tr>\n

\u300a\u5173\u4e8e\u53d1\u5e03<\u4f01\u4e1a\u91cd\u7ec4\u4e1a\u52a1\u4f01\u4e1a\u6240\u5f97\u7a0e\u7ba1\u7406\u529e\u6cd5>\u7684\u516c\u544a\u300b
\n\uff08\u56fd\u5bb6\u7a0e\u52a1\u603b\u5c40\u516c\u544a2010\u5e74\u7b2c4\u53f7\uff0c\u56e02015\u5e74\u7b2c48\u53f7\u6587\u7684\u5b9e\u65bd\u800c\u90e8\u5206\u5931\u6548\uff09<\/span><\/p>\n

Announcement Concerning the Issuance of the Administrative Measures for Enterprise Income Tax in Connection With Corporate Restructurings (Announcement No. 4 of 2010 of the State Administration of Taxation; partially repealed with the issuance of Document No. 48 of 2015)<\/span><\/p>\n<\/td>\n

1\/1\/2010<\/span><\/p>\n<\/td>\n<\/tr>\n

\u300a\u8d22\u653f\u90e8\u3001\u56fd\u5bb6\u7a0e\u52a1\u603b\u5c40\u5173\u4e8e\u4fc3\u8fdb\u4f01\u4e1a\u91cd\u7ec4\u6709\u5173\u4f01\u4e1a\u6240\u5f97\u7a0e\u5904\u7406\u95ee\u9898\u7684\u901a\u77e5\u300b
\n\uff08\u8d22\u7a0e[2014] 109\u53f7\uff09<\/span><\/p>\n

Notice of the Ministry of Finance and the State Administration of Taxation on the Issue of Enterprise Income Tax Treatment to Promote Corporate Restructurings (Cai Shui [2014] No. 109)<\/span><\/p>\n<\/td>\n

1\/1\/2014<\/span><\/p>\n<\/td>\n<\/tr>\n

\u300a\u8d22\u653f\u90e8\u3001\u56fd\u5bb6\u7a0e\u52a1\u603b\u5c40\u5173\u4e8e\u975e\u8d27\u5e01\u6027\u8d44\u4ea7\u6295\u8d44\u4f01\u4e1a\u6240\u5f97\u7a0e\u653f\u7b56\u95ee\u9898\u7684\u901a\u77e5\u300b
\n\uff08\u8d22\u7a0e\u30142014\u3015116\u53f7\uff09<\/span><\/p>\n

Notice of the Ministry of Finance and the State Administration of Taxation on Enterprise Income Tax Policy Issues Relating to Investments Made with Non-Monetary Assets (Cai Shui [2014] No. 116)<\/span><\/p>\n<\/td>\n

1\/1\/2014<\/span><\/p>\n<\/td>\n<\/tr>\n

\u300a\u5173\u4e8e\u975e\u8d27\u5e01\u6027\u8d44\u4ea7\u6295\u8d44\u4f01\u4e1a\u6240\u5f97\u7a0e\u6709\u5173\u5f81\u7ba1\u95ee\u9898\u7684\u516c\u544a\u300b
\n\uff08\u56fd\u5bb6\u7a0e\u52a1\u603b\u5c40\u516c\u544a2015\u5e74\u7b2c33\u53f7\uff09<\/span><\/p>\n

Announcement on Issues Relevant to the Levy of Enterprise Income Tax in Connection with Investments Made with Non-Monetary Assets (Announcement No. 33 of 2015 of the State Administration of Taxation)<\/span><\/p>\n<\/td>\n

8\/5\/2015<\/span><\/p>\n<\/td>\n<\/tr>\n

\u300a\u5173\u4e8e\u8d44\u4ea7(\u80a1\u6743)\u5212\u8f6c\u4f01\u4e1a\u6240\u5f97\u7a0e\u5f81\u7ba1\u95ee\u9898\u7684\u516c\u544a\u300b
\n\uff08\u56fd\u5bb6\u7a0e\u52a1\u603b\u5c40\u516c\u544a2015\u5e74\u7b2c40\u53f7\uff09<\/span><\/p>\n

Announcement on Issues Relevant to the Levy of Enterprise Income Tax in Connection with Asset (Equity) Transfers (Announcement No. 40 of 2015 of the State Administration of Taxation)<\/span><\/p>\n<\/td>\n

27\/5\/2015<\/span><\/p>\n<\/td>\n<\/tr>\n

\u300a\u5173\u4e8e\u4f01\u4e1a\u91cd\u7ec4\u4e1a\u52a1\u4f01\u4e1a\u6240\u5f97\u7a0e\u5f81\u6536\u7ba1\u7406\u82e5\u5e72\u95ee\u9898\u7684\u516c\u544a\u300b
\n\uff08\u56fd\u5bb6\u7a0e\u52a1\u603b\u5c40\u516c\u544a2015\u5e74\u7b2c48\u53f7\uff09<\/span><\/p>\n

Announcement on Several Issues Concerning the Levy and Administration of Enterprise Income Tax in Connection with Corporate Restructuring Matters (Announcement No. 48 of 2015 of the State Administration of Taxation)<\/span><\/p>\n<\/td>\n

24\/6\/2015<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

\"\u738b\u9e4f\u9e64 — \u738b\u9e4f\u9e64
WANG PENGHE
\u56fd\u67ab\u5f8b\u5e08\u4e8b\u52a1\u6240\u5b9e\u4e60\u5f8b\u5e08
Trainee
Grandway Law Offices<\/figcaption><\/figure>\n
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*\u4f5c\u8005\uff1a\u56fd\u67ab\u5f8b\u5e08\u4e8b\u52a1\u6240\u5408\u4f19\u4eba\u66f9\u4e00\u7136\u3001\u5b9e\u4e60\u5f8b\u5e08\u738b\u9e4f\u9e64<\/em><\/span><\/p>\n*
\n
$\"Grandway$ <\/a><\/p>\n
\u5317\u4eac\u5e02\u4e1c\u57ce\u533a\u5efa\u56fd\u95e8\u5185\u5927\u885726\u53f7
\n\u65b0\u95fb\u5927\u53a67\u5c42 \u90ae\u7f16\uff1a100005<\/p>\n
7\/F, Beijing News Plaza<\/p>\n
No. 26 Jianguomennei Dajie<\/p>\n
Beijing 100005, China<\/p>\n
\u7535\u8bdd Tel: +86 10 8800 4488 \/ 6609 0088<\/p>\n
\u4f20\u771f Fax: +86 10 6609 0016<\/p>\n
\u7535\u5b50\u4fe1\u7bb1 E-mail:<\/p>\n
caoyiran@grandwaylaw.com<\/p>\n
wangpenghe@grandwaylaw.com<\/p>\n<\/section>\n","protected":false},"excerpt":{"rendered":"
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