非股权支付对应的资产转让所得纳税问题研究——以资产收购为例

A Study of Income Tax of the Non-share-based Payments Corresponding Assets Transferring ——Take Asset Acquisition As an Example

在特殊性税务处理中,股权支付额暂不确认相关的资产转让所得,而非股权支付额在交易当期要确认其对应的资产转让所得,由于对计算公式理解不同,税务处理并不一致。正确的处理方法及建议:重组交易中,有关各方均应对各自被转让的资产计算确认非股权支付额对应的资产转让所得,并据此确认和调整收到资产的计税基础,而不是只有转让方才确认;国家税务总局应进一步明确和解释公式;不要超越企业实际加大股权支付额,有时增加非股权支付额反而会更有利于企业的发展。

For the special tax treatment, the businesses can not pay income tax to the equity payment. However, for the non - equity payment, the businesses must calculate income from the transfer of assets in the current occurrence of transaction. Because of different understanding to the formula, the tax treatment is inconsistent. The correct meth- ods and suggestions ： are as follow： on the one hand. all of the businesses should calculate income from the transfer of assets with non -equity payment, and adjust the tax base of the received assets, not only the transferor;on the other hand the State Taxation Administration shoud explain the tbrmula in detail;moreover the businesses should not in- crease the equity payment without considering practice of themselves, somtimes increasing the non - equity payment can be helpful to the development of businesses.