Eight Problems Of Enterprise Income Tax

　　国家税务总局最近就贯彻落实企业所得税法过程中的8个问题给出明确答案，并下发通知，要求各地执行。

Specifically, it includes: the confirmation of rental income.

According to the provisions of the nineteenth provision of the implementing regulations, the rental income earned by the enterprise in the use of the fixed assets, packaging or other tangible assets shall be recognized according to the date of the lease payable by the lessee under the paction contract or agreement.

Among them, if a paction contract or agreement stipulates that the lease term is over the year, and the rent is paid in advance, the lessor may make the income of the above recognized income evenly in the relevant annual income according to the principle of income and cost matching stipulated in the ninth regulation of the implementing regulations.

On the issue of income recognition of debt restructuring.

The debt restructuring of enterprises should confirm the realization of revenue when the debt restructuring contract or agreement comes into force.

About the recognition and calculation of the pfer of shares.

The pfer of equity income by an enterprise is to confirm the realization of the income when the pfer agreement enters into force and completes the formalities for the change of the equity.

The pfer of equity income is deducted from the cost incurred in obtaining the equity interest and proceeds from the pfer of shares.

When calculating the proceeds from the pfer of shares, an enterprise may not deduct the amount that may be allocated according to the share interest retained in the retained earnings of the invested enterprise.

The issue of income recognition of equity investment income, such as dividends and dividends.

Income from dividends, dividends and other income of an enterprise's equity investment shall be determined by the date of profit distribution or stock pfer decision made by the shareholders' meeting or shareholders' meeting of the invested enterprise to determine the realization of income.

The invested enterprise shall convert the capital surplus formed by the equity premium into equity, not the dividend and bonus income of the investor enterprise, and the investor enterprise shall not increase the tax base of the long-term investment.

On the determination of the tax base after the use of fixed assets.

After the enterprise's fixed assets are put into use, due to the fact that the project money has not yet been cleared, and the full invoice has not been obtained, it can be calculated on the basis of the amount stipulated in the contract on the basis of depreciation of the fixed assets tax basis, and be adjusted after the invoice has been obtained.

The deduction of expenses corresponding to tax-free income.

According to the provisions of the twenty-seventh and twenty-eighth articles of the implementing regulations, all the cost and expenses corresponding to the tax-free income obtained by the enterprise can be deducted from the taxable income of the enterprise unless otherwise stipulated.

It is not counted as the year of loss during the period of enterprise preparation.

The year when an enterprise starts its production and operation is the year of calculating the profit and loss of the enterprise.

When a company is engaged in preparatory activities before its production and operation, the expenses for its preparation shall not be counted as losses in the current period. It shall be implemented in accordance with the provisions of the ninth Circular of the State Administration of Taxation on the connection of certain tax matters concerning enterprise income tax.

　　关于从事股权投资业务的企业业务招待费计算问题。对从事股权投资业务的企业（包括集团公司总部、创业投资企业等），其从被投资企业所分配的股息、红利以及股权转让收入，可以按规定的比例计算业务招待费扣除限额。