论企业特殊性重组资产计税基础的确认原则

税法在不阻碍合理的企业重组行为有效实现的前提下,对符合条件的重组各方资产隐含增值给予不定期递延纳税优惠原则的确定。首先,从税收中性的角度出发,税收政策的制定应当尽量不影响或少影响资金、货物、人才和技术的自由流动,税法对重组程序视为没有发生过一样来对待;其次,持续经营条件下的企业重组各方,对重组后企业应税利润的计算,应以重组前企业的税收要素为基础;再次,企业重组的各方获得的是股权支付。实际上并没有实现资产的变现,因而,暂时没有纳税能力,重组企业的纳税义务,应当不定期递延到未来有能力纳税时履行,但重组前后其计税基础总量应当保持不变。

On Recognition Principle of Assets Tax Base of Enterprises Specialty Restructuring

If tax law does not impede the effective implementation of enterprises restructuring,the recognition principles of deferred tax concessions of assets implied value should be given to those enterprises which meet the requirements of restructuring.Firstly,from the perspective of tax neutrality,the formulation of tax policy should not affect or less affect the free movement of capital,goods,talents and technology.Tax law should ignore the process of restructuring.Secondly,with continuing operation,the calculat...