非公开协议转让产权相关问题探讨——以同一控制下国有企业合并为例

Exploration of Issues Related to the Transfer of Property Rights by Non-Public Agreement

根据我国现行法律法规,国有产权转让原则上通过产权市场公开进行,符合特定条件时可以采取非公开协议转让方式。本文以执行企业会计准则的正部级事业单位为例,结合国有资产监管和税收政策等方面的规定,通过分析其所属全资子公司间的合并,对非公开协议转让适用的条件、定价依据、支付方式、所涉企业所得税和会计处理等部分重点难点问题进行了探讨。

According to existing laws and regulations in China,the right to transfer state-owned property is supposed to be publicly carried out through the property rights market,but can be done through private agreement if certain conditions are met.This article takes the restructuring of the equity interests of wholly-owned subsidiaries of central-level institutions under enterprise management through non-public agreement transfer as an example,and discusses key issues and difficulties,such as the conditions applicable to non-public agreement transfer,pricing basis,payment method,corporate income tax and accounting treatment,taking into account the relevant regulations on property rights,valuation and fiscal taxation.