关于国企改制后评估增值的所得税问题

Discussion about the Issue of Corporation Income Tax for State-owned Enterprise Whose Value has been Evaluated

国有企业改组改制后,有关评估增值是否需要在改制后的企业所得税申报中作纳税调整,根据相关税收规定,此部分增值不能税前列支,须在以后年度调增应纳税所得额,这势必对参加改制的职工不公平。其评估增值应缴纳的所得税应由原改组国有企业的股东来承担,不应由改制后的企业承担。

Concerning the added value for state-owned enterprises evaluated,it should be regarded as the adjustment based on Corporation Income Tax when declared.According to the relevant tax regulation,the CIT cannot be deducted from the profit before tax but should be adjusted to increase taxable income,which will probably be unfair to the staff working for the company.The CIT should be charged with shareholders of the original company instead of the company evaluated.