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全民所有制企业公司制改制企业所得税相关政策明确

来源: 南方日报网络版     时间: 2018年10月24日 08:58:41
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(  为)(解)(决)(全)(民)(所)(有)(制)(企)(业)(公)(司)(制)(改)(制)(过)(程)(中)(,资)(产)(评)(估)(增)(值)(如)(何)(进)(行)(企)(业)(所)(得)(税)(处)(理)(问)(题)(,经)(商)(财)(政)(部)(,国)(家)(税)(务)(总)(局)(日)(前)(发)(布)(了)(《关)(于)(全)(民)(所)(有)(制)(企)(业)(公)(司)(制)(改)(制)(企)(业)(所)(得)(税)(处)(理)(问)(题)(的)(公)(告)(》(以)(下)(简)(称)(《公)(告)(》)。
  《中)(共)(中)(央)(国)(务)(院)(关)(于)(深)(化)(国)(有)(企)(业)(改)(革)(的)(指)(导)(意)(见)(》提)(出)(,到)(2020年)(,在)(国)(有)(企)(业)(改)(革)(重)(要)(领)(域)(和)(关)(键)(环)(节)(取)(得)(决)(定)(性)(成)(果)(。中)(央)(经)(济)(工)(作)(会)(议)(和)(《政)(府)(工)(作)(报)(告)(》要)(求)(,到)(2017年)(底)(基)(本)(完)(成)(国)(有)(企)(业)(公)(司)(制)(改)(制)(工)(作)(。为)(加)(快)(推)(动)(中)(央)(企)(业)(完)(成)(公)(司)(制)(改)(制)(,国)(务)(院)(办)(公)(厅)(2017年)(7月)(18日)(印)(发)(了)(《中)(央)(企)(业)(公)(司)(制)(改)(制)(工)(作)(实)(施)(方)(案)(》(国)(办)(发)(〔2017〕69号)(),要)(求)(2017年)(底)(前)(,中)(央)(企)(业)(全)(部)(改)(制)(为)(有)(限)(责)(任)(公)(司)(或)(者)(股)(份)(有)(限)(公)(司)(,加)(快)(形)(成)(有)(效)(制)(衡)(的)(公)(司)(法)(人)(治)(理)(结)(构)(和)(灵)(活)(高)(效)(的)(市)(场)(化)(经)(营)(机)(制)(。《公)(告)(》明)(确)(此)(类)(改)(制)(中)(评)(估)(增)(值)(的)(资)(产)(递)(延)(纳)(税)(待)(遇)(,可)(以)(有)(效)(解)(决)(企)(业)(改)(制)(纳)(税)(难)(题)(,有)(利)(于)(国)(企)(改)(革)(顺)(利)(推)(进)(。
  对)(全)(民)(所)(有)(制)(企)(业)(公)(司)(制)(改)(制)(的)(,《公)(告)(》明)(确)(了)(以)(下)(企)(业)(所)(得)(税)(处)(理)(事)(项)(:
  明)(确)(了)(改)(制)(中)(资)(产)(评)(估)(增)(值)(不)(计)(入)(应)(纳)(税)(所)(得)(额)(。由)(于)(改)(制)(前)(后)(,资)(产)(权)(属)(未)(发)(生)(变)(化)(,也)(没)(有)(发)(生)(实)(际)(交)(易)(,资)(产)(评)(估)(增)(值)(不)(计)(入)(当)(期)(所)(得)(,可)(以)(有)(效)(减)(轻)(改)(制)(企)(业)(的)(负)(担)(。同)(时)(规)(定)(,改)(制)(后)(评)(估)(增)(值)(的)(资)(产)(,其)(计)(税)(基)(础)(应)(与)(原)(有)(计)(税)(基)(础)(保)(持)(一)(致)(。资)(产)(增)(值)(部)(分)(享)(受)(了)(递)(延)(纳)(税)(待)(遇)(,其)(资)(产)(增)(值)(部)(分)(对)(应)(的)(折)(旧)(或)(者)(摊)(销)(也)(不)(得)(在)(税)(前)(扣)(除)(。
  明)(确)(了)(《公)(告)(》适)(用)(的)(改)(制)(情)(形)(。《公)(告)(》仅)(指)(由)(一)(个)(全)(民)(所)(有)(制)(企)(业)(整)(体)(改)(制)(为)(一)(个)(公)(司)(的)(形)(式)(。全)(民)(所)(有)(制)(企)(业)(改)(制)(为)(国)(有)(独)(资)(公)(司)(或)(者)(国)(有)(全)(资)(子)(公)(司)(,改)(制)(前)(后)(股)(东)(没)(有)(变)(化)(,财)(产)(权)(属)(没)(有)(变)(化)(,都)(是)(100%国)(家)(所)(有)(,满)(足)(法)(律)(形)(式)(的)(简)(单)(改)(变)(,适)(用)(《公)(告)(》。改)(制)(为)(国)(有)(控)(股)(公)(司)(等)(其)(他)(情)(形)(的)(,则)(不)(适)(用)(《公)(告)(》。
  明)(确)(了)(后)(续)(管)(理)(事)(项)(。依)(据)(《公)(告)(》进)(行)(企)(业)(所)(得)(税)(处)(理)(,会)(产)(生)(一)(定)(的)(税)(会)(差)(异)(,为)(了)(保)(证)(税)(务)(机)(关)(有)(效)(实)(施)(后)(续)(管)(理)(,按)(照)(“放)(管)(服)(”要)(求)(,《公)(告)(》规)(定)(改)(制)(后)(的)(公)(司)(应)(将)(评)(估)(增)(值)(相)(关)(资)(料)(留)(存)(备)(查)(,以)(减)(少)(企)(业)(涉)(税)(资)(料)(报)(送)(,减)(轻)(企)(业)(负)(担)(。
  明)(确)(了)(《公)(告)(》时)(间)(效)(力)(。《公)(告)(》适)(用)(于)(2017年)(度)(及)(以)(后)(年)(度)(企)(业)(所)(得)(税)(汇)(算)(清)(缴)(。此)(前)(发)(生)(的)(全)(民)(所)(有)(制)(企)(业)(公)(司)(制)(改)(制)(,尚)(未)(进)(行)(企)(业)(所)(得)(税)(处)(理)(的)(,可)(依)(照)(《公)(告)(》处)(理)(。
  (责)(编)(:胡)(达)(闻)()
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