中国政策档案 Governance Archive HOLDINGS 227,292 · FONDS 111
Record · chinatax ACC. 900066242
川地税发〔2009〕25号

Reply on the Taxation of Income from Asset and Debt Exemption Consideration Obtained by Listed Companies in the Share Structure Reform

国家税务总局关于股权分置改革中上市公司取得资产及债务豁免对价收入征免所得税问题的批复

Issuer
Date
2009-07-13
Instrument
reply
Cited by
1
This document clarifies that listed companies receiving assets or debt exemptions from non-tradable shareholders as consideration in the share structure reform are not subject to corporate income tax, as such amounts are treated as increases in registered capital or capital reserves.
Full text · 原文 295 字
四川省地方税务局:<br> 你局《关于股权分置改革中上市公司取得资产及债务豁免对价收入是否征收所得税问题的请示》(川地税发〔2009〕25号)收悉,经研究,批复如下:<br> 根据《财政部  国家税务总局关于企业所得税若干优惠政策的通知》(财税〔2008〕1号)的规定,《财政部 国家税务总局关于股权分置试点改革有关税收政策问题的通知》(财税〔2005〕103号)的有关规定,自2008年1月1日起继续执行到股权分置试点改革结束。<br> 股权分置改革中,上市公司因股权分置改革而接受的非流通股股东作为对价注入资产和被非流通股股东豁免债务,上市公司应增加注册资本或资本公积,不征收企业所得税。<br> 二〇〇九年七月十三日