位置: > 创业先例 > 正文 >

企业重组税收优惠“组合拳”助力混改

2018年09月24日 15:37来源:网络整理手机版

原标题:企业重组税收优惠“组合拳”助力混改

  国家发改委、财政部等八部门发布的《关于深化混合所有制改革试点若干政策的意见》提出,有关混合所有制改革企业要科学设计改革路径,最大程度用足用好现有国家对企业改制重组的税收优惠政策。

  “混改是国企去杠杆的主攻方向,随着国企去杠杆的持续发力,混改全面加速推进。此次8个部门联合发文,足见对混改的重视程度。”如是金融研究院高级研究员杨芹芹对《证券日报》记者表示,财税支持政策是推进国企混改的重要着力点,通过递延、分期缴纳、扣除、减免、优惠等多种方式支持企业改制重组,可有效降低国企重组成本,实现产业链、价值链关键业务重组整合,有利于促进国企和民间资本的深度融合,提升经营效率,实现“双赢”。

  意见表示,企业符合税法规定条件的股权(资产)收购、合并、分立、债务重组、债转股等重组行为,可按税法规定享受企业所得税递延纳税优惠政策;企业以非货币性资产投资,源码爱好者,可按规定享受5年内分期缴纳企业所得税政策;企业符合税法规定条件的债权损失可按规定在计算企业所得税应纳税所得额时扣除;在企业重组过程中,商联网,企业通过合并、分立、出售、置换等方式,将全部或者部分实物资产以及与其相关联的债权、负债和劳动力,一并转让给其他单位和个人,其中涉及的货物、不动产、土地使用权转让行为,符合规定的,不征收增值税;企业重组改制涉及的土地增值税、契税、印花税,符合规定的,可享受相关优惠政策。

  今年财税部门相继发文,规定从2018年1月1日起至2020年12月31日,对企业改制、事业单位改制、公司合并、债权转股权等九种不同情况免征契税;自2018年1月1日至2020年12月31日,继续执行企业在改制重组过程中涉及的土地增值税政策。

  分析人士认为,近年来,国家出台的一系列税收优惠政策支持企业改制重组,扩展了企业改制重组税收优惠政策范畴,从而促使企业改制重组的税收政策逐步趋于完善,标志着企业在改制重组的过程中将有更多的税收优惠可以享受,优惠新政持续助力需求旺盛的企业改制重组。

(责编:赵爽、杨曦)

企业重组税收优惠“组合拳”助力混改

人民日报客户端下载

企业重组税收优惠“组合拳”助力混改

手机人民网

企业重组税收优惠“组合拳”助力混改

 

推荐阅读

8月房价仅1城下跌 49城涨幅超1%  国家统计局日前发布8月70个大中城市商品住宅销售价格变动情况。数据显示,8月仅厦门一地房价环比下调。中原地产首席分析师张大伟表示,截至2018年8月,本轮房地产市场上涨周期已经长达39个月,继续刷新中国房地产历史上涨周期最长纪录。 …【详细】

企业重组税收优惠“组合拳”助力混改

财经

8月份人民币存款增速创新低 银行存款去哪儿了  观察近年来的数据能够明显看出,人民币存款增速逐步放缓。究其原因,存款理财化、银行体系信用创造能力下降是制约存款增速的重要原因。由于银行可发行多种资本补充工具以解决资本不足的问题,因此不必担心其服务实体经济的能力 中国人民银行发布…【详细】

企业重组税收优惠“组合拳”助力混改

财经

“掌上生活”:当代大学生正行走在手机的利弊之间  李瑞每天早上醒来第一件事就是拿起手机,看看微信里有没有未读的消息,再刷一下朋友圈和微博热搜,生怕错过什么“大事件”。在她看来,手机已经成为了她的一个“器官”,时时刻刻都分不开。 和李瑞一样,现在一些大学生手机不离手,“手机依赖症…【详细】

企业重组税收优惠“组合拳”助力混改

财经

国内油价今迎调价窗口 机构料将“两连涨”  资料图:山西太原,加油站工作人员给汽车加油。中新社发 武俊杰 摄 中新网客户端北京9月17日电 (程春雨)国内油价9月17日24时再次迎来调价窗口。多家机构预测,国内成品油零售限价将上调,出现“两连涨”,折合每升涨0.11-0.…【详细】

企业重组税收优惠“组合拳”助力混改

财经

中秋至国庆全国呈现多个出游高峰 出境游价格上涨  资料图:游客一大早来到海拔1860米的炼丹峰观日出。 李金刚 摄 本报讯(记者 赵婷婷)北京青年报记者昨日从多家旅游预订机构获悉,目前国庆期间的长线出境游报名已经基本结束,中短线仍有部分余位可以接受预订,十一出境游线路价格比平时…【详细】

企业重组税收优惠“组合拳”助力混改

本文地址:http://www.baijuechina.com/chuangyexianli/33752.html 转载请注明出处!

大家都在看更多>>

今日热点资讯
baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina