企业清算的所得税处理

Tax Treatments to the Income from Liquidation

《中华人民共和国企业所得税法实施条例》(以下简称《实施条例》)对企业清算所得的确定仅给出了原则性的规定,在实际操作中不容易把握。本文在《中华人民共和国企业所得税法》(以下简称《企业所得税法》)的框架下,对企业清算所涉及的企业所得税问题进行详细地说明与探讨,重点包括清算所得的确定原则、清算所得的具体计算、清算所得应纳所得税额的确定以及企业股东分得的剩余财产如何进行所得税处理等。

There are no clear provisions on definition of the income from liquidation in Implementation Regulations of the Enterprise Income Tax Law of the People＇s Republic of China （abbreviated as ＇the Implementation Regulations＇）, which makes relevant tax practice very hard. This paper makes a detailed discussion on enterprise income tax issues in liquidation under the framework of the Enterprise Income Tax Law of PRC （abbreviated as ＇the EIT Law＇）, including principles of income recognition, calculation of taxable income and tax payable and tax treatments to the income from surplus assets distributed to corporate stockholders.