解析国有企业整体改制中资产评估增值引发的税法难题

About the Problmes of Tax Law Caused by Value Increment by Evaluation from Entire Reformation of State-owned Enterprises

现有法规对国有企业整体改制中资产评估增值的涉税问题,存在不同的规定。评估增值主要来源于土地使用权的价值增值,而国有企业通常采用"国家以土地使用权作价出资(入股)"的方式处置所涉及的划拨土地。文章分析了土地处置方式并提出采用上述土地处置方式,其土地评估增值不应视为资产转让所得,也不会产生企业所得税税负。

There are different taxation clauses in current laws and regulations still in effect about assets value increment by evaluation in the reformation of state-owned enterprises.The increment by evaluation mainly roots in the value increment of land-use right,whereas state-owned enterprises always deal with appropriated land by means of investing to buy share after evaluation.In this paper,the author analyzes the special means aforementioned and gets the conclusion that the value increment of land-use right shall not be deemed as benefit of assignment,as well as without any duty of corporate income tax.