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由于我国对外商投资企业所得税视同销售的问题未有明确规定,因而有观点认为外商投资企业在所得税问题上不需作视同销售的纳税调整,即外商投资企业在所得税的处理上无视同销售的要求。笔者认为,这是一种错误的认识。《国家税务总局关于外商投资企业内部处置资产有关所得税处理问题的通知》(国税函[2005]970号)规定:“企业内部处置资产(包括各项自制和外购资产),除将资产转移至境外以外,不确认收入;相关资产的历史成本延续计算。企业将资产移送他人的下列情形,因资产所有权属已发生改变而不属于内部资产处置:(一)用于市场推广或推销;(二)用于交际应酬;(三)用于职工奖励或福利;(四)用于股息分配;(五)用于对外捐赠;(六)其他改变资产所有权属的用
As China’s foreign-invested enterprises as income tax sales as a problem is not clearly defined, and therefore the view that foreign-invested enterprises in the income tax issues do not need to be regarded as sales tax adjustments, that foreign-invested enterprises in the income tax treatment ignored the same sales Request. The author believes that this is a wrong understanding. The Circular of the State Administration of Taxation on the Relevant Issues Concerning the Treatment of Income Taxes on Assets Processed Inside Enterprises with Foreign Investment (Guo Shui Han [2005] No. 970) stipulates that: ”Disposal of assets internally (including various self-made and purchased assets) Non-overseas income is not recognized, the historical cost of related assets continues to be calculated.When an enterprise transfers assets to others, it will not belong to the disposal of internal assets because ownership of the assets has been changed: (1) For marketing or promotion; (2) for social entertainment; (3) for employee rewards or benefits; (4) for the distribution of dividends; (5) for donations; (6) for other changes to ownership of assets