关于企业改制评估增值所得税问题的实践分析

Practical Analysis on Income Tax of Evaluated Value-Added from restructuring of Enterprise

国有企业改制应以资产评估结果作为确定股东在改制后公司的出资依据。针对如何以资产评估结果确认股东出资并缴纳所得税问题,以及目前政策规范和实务操作层面存在差异等问题,从4个层面对差异形成的原因进行了深入探讨。在此基础上提出建议:统一国有企业改制评估增值的认定和处理方式,对评估增值产生的所得税统一作为国有出资处理,并允许作为计税基础。

The restructuring of the state owned enterprises should base on the assets evaluation results to determine the contri- bution basis of the stockholders after the reform. According to how to confirm the contribution of the stockholders and the paid income tax base on the assets evaluation results, and the difference and other problems insisted between the present poli- cy and regulations and the actual operation level, a deep discussion was conducted on the difference formed causes from the four levels. Base on the circumstances, a proposal was provided that a confirmation and treatment mode of an unified evaluation value-added for the stated owned enterprises would allow the income tax from the evaluation value added unified as the state contribution and allow to be the tax basis.