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解读2009-国税函[2009]118号-国家税务总局关于企业政策性搬迁或处置收入有关企业所得税处理问题的通知

jiedu《guojiashuiwuzongjuguanyuqiyezhengcexingbanqianhuochuzhishouruyouguanqiyesuodeshuichuliwentidetongzhi》

guoshuihan[2009]118hao

chengwenriqi:2008-03-12 【zhongyaotishi】:benjieduyouzhongtuozhengtaijieshi,gongcankao。

gesheng、zizhiqu、zhixiashihejihuadanlieshiguojiashuiwuju、difangshuiwuju:

至尊游戏genju《zhonghuarenmingongheguoqiyesuodeshuifa》(yixiajiancheng“qiyesuodeshuifa”)ji《zhonghuarenmingongheguoqiyesuodeshuishishitiaoli》(yixiajiancheng“shishitiaoli”)guidingdeyuanzehejingshen,xianjiangqiyezhengcexingbanqianhuochuzhishouruyouguanqiyesuodeshuichuliwentimingqueruxia:

至尊游戏yi、bentongzhisuochengqiyezhengcexingbanqianhechuzhishouru,shizhiyinzhengfuchengshiguihua、jichusheshijianshedengzhengcexingyuanyin,qiyexuyaozhengtibanqian(baokuobufenbanqianhuobufenchaichu)huochuzhixiangguanzichaneranguidingbiaozhuncongzhengfuqudedebanqianbuchangshouruhuochuzhixiangguanzichanerqudedeshouru,yijitongguoshichang(zhaobiao、paimai、guapaidengxingshi)qudedetudishiyongquanzhuanrangshouru。

【jiedu】:bentiaokuanduizhengcexingbanqianhechuzhishourujinxingleshuishoudingyi,mingqueqizhengceshiyongfanwei,rufeizhengcexingbanqianbingqudechuzhishouru,bushiyongciguiding。shouruxiangmufenweisanlei:zhengfubuchangshouru、chuzhizichanqudedeshouru、tudishiquanzhuanrangshouru。

er、duiqiyequdedezhengcexingbanqianhuochuzhishouru,yinganyixiafangshijinxingqiyesuodeshuichuli:

【jiedu】:bentiaokuanbiaomingbenguidingshiduibanqianhuochuzhishourushejideqiyesuodeshuidechulijinxingguiding,duishourushejideliuzhuanshui、qitashuifeideng,yingcanzhaoqitaxiangguandeshuishoufalv、faguizhixing。

(1)tudizengzhishui

至尊游戏zhengcexingbanqianyouguojiashouhuitudikeyimiantudizengzhishui,danyaojingshuiwujiguanshenhe。

至尊游戏《zhonghuarenmingongheguotudizengzhishuizanxingtiaoli》

至尊游戏dibatiaoyouxialieqingxingzhiyide,mianzhengtudizengzhishui:(er)yinguojiajianshexuyaoyifazhengyong、shouhuidefangdichan。

至尊游戏《zhonghuarenmingongheguotudizengzhishuizanxingtiaolishishixize》

tiaolidibatiao(er)xiangsuochengdeyinguojiajianshexuyaoyifazhengyong、shouhuidefangdichan,shizhiyinchengshishishiguihua、guojiajianshedexuyaoerbeizhengfupizhunzhengyongdefangchanhuoshouhuidetudishiyongquan。

至尊游戏yinchengshishishiguihua、guojiajianshedexuyaoerbanqian,younashuirenzixingzhuanrangyuanfangdichande,bizhaobenguidingmianzhengtudizengzhishui。

fuheshangshumianshuiguidingdedanweihegeren,xuxiangfangdichansuozaidishuiwujiguantichumianshuishenqing,jingshuiwujiguanshenhehou,mianyuzhengshoutudizengzhishui。

(2)yingyeshui

genjuyuedishui《guanyujiuchengchaiqiangaizaoyouguanyingyeshuiwentidepifu》(yuedishuihan〔1999〕295hao)zhiguiding,weizhichichengshigaizaojianshe,jingqingshiguojiashuiwuzongjutongyi,fanjingxianjiyishangzhengfupizhun,guotujujiyouguanfangdichanguanlibumenfachugonggao,xianqichai(ban)qiandedi(lu)duande,beichaiqianhuqudedechaiqianbuchangshouru(baokuohuobi、huowuhuoqitajingjiliyi)zanbuzhengshouyingyeshui。

tongshigenju《guojiashuiwuzongjuguanyutudishiyongzhejiangtudishiyongquanguihaijitudisuoyouzhexingweiyingyeshuiwentidetongzhi》(guoshuihan〔2008〕277hao)deguiding:nashuirenjiangtudishiyongquanguihaijitudisuoyouzheshi,zhiyaochujuxianji(han)yishangdifangrenminzhengfushouhuitudishiyongquandezhengshiwenjian,wulunzhifuzhengdibuchangfeidezijinlaiyuanshifouweizhengfucaizhengzijin,gaixingweijunshu