国家税务总局公告2010年第19号根据《中华人民共和国企业所得税法实施条例》第二十五条规定,现就企业以不同形式取得财产转让等收入征收企业所得税问题公告如下:一、企业取得财产(包括各类资产、股权、债权等)转让收入、债务重组收入、接受捐赠收入、无法偿付的应付款收入等,不论是以货币形式、还是非货币形式体现,除另有规定外,均应一次性计入确认收入的年度计算缴纳企业所得税。二、本公告自发布之日起30日后施行。2008年1月1日 Announcement of the State Administration of Taxation No. 19 of 2010 According to Article 25 of the Implementation Rules of the Enterprise Income Tax Law of the People’s Republic of China, the announcement on the collection of enterprise income tax on incomes obtained by enterprises in various forms such as the transfer of property is as follows: I. Enterprise Acquires Property (Including all types of assets, equity, claims, etc.), income from debt restructuring, income from donations, unpaid accounts payable income, etc., whether in monetary form or non-monetary form, unless otherwise provided One-time income recognized in the calculation of annual income tax paid. Second, this announcement since the date of promulgation of the implementation of 30 days. January 1, 2008