税务总局2010年第4号公告--《企业重组业务企业所得税管理办法》中英文对照

国家税务总局关于发布《企业重组业务企业所得税管理办法》的公告

　　Announcement of the State Administration of Taxation on Promulgation of the Administrative Measures for Enterprise Income Tax on Enterprises' Restructuring Business

国家税务总局公告2010年第4号

　　Announcement of the State Administration of Taxation [2010] No. 4

　　2010年7月26日 July 26, 2010

　　现将《企业重组业务企业所得税管理办法》予以发布，自2010年1月1日起施行。 The Administrative Measures for Enterprise Income Tax on Enterprises' Restructuring Business is hereby promulgated, which shall come into effect on January 1, 2010.

　　本办法发布时企业已经完成重组业务的，如适用《财政部 国家税务总局关于企业重组业务企业所得税处理若干问题的通知》(财税[2009]59号)特殊税务处理，企业没有按照本办法要求准备相关资料的，应补备相关资料;需要税务机关确认的，按照本办法要求补充确认。2008、2009年度企业重组业务尚未进行税务处理的，可按本办法处理。 Where the enterprise has already completed the restructuring business upon the promulgation of these Measures, and if the special taxation treatment provided in the Circular of the Ministry of Finance and the State Administration of Taxation on Issues Concerning the Enterprise Income Tax on Enterprises' Restructuring Business (Cai Shui [2009] No. 59) applies but such enterprise fails to prepare relevant materials in accordance with the requirements of these Measures, then such enterprises shall file relevant materials for supplement; in case that the confirmation of taxation authorities is required, such confirmation shall be supplemented in accordance with the requirements of these Measures. Where the 2008 or 2009 restructuring business of an enterprise has not yet been subject to taxation treatment, the relevant taxation shall be handled in accordance with these Measures.

　　特此公告。

　　It is hereby notified the above.

企业重组业务企业所得税管理办法

　　Administrative Measures for Enterprise Income Tax on Enterprises' Restructuring Business

　　第一章 总则及定义

　　Chapter I General Provisions and Definitions

　　第一条 为规范和加强对企业重组业务的企业所得税管理，根据《中华人民共和国企业所得税法》(以下简称《税法》)及其实施条例(以下简称《实施条例》)、《中华人民共和国税收征收管理法》及其实施细则(以下简称《征管法》)、《财政部 国家税务总局关于企业重组业务企业所得税处理若干问题的通知》(财税[2009]59号)(以下简称《通知》)等有关规定，制定本办法。

　　Article 1 These Measures are formulated in accordance with the Enterprise Income Tax Law of the People's Republic of China (hereinafter referred to as "Tax Law") and its implementing rules (hereinafter referred to as "Rules"), the Law of the People's Republic of China on Taxation Collection Administration (hereinafter referred to as "Collection Administration Law"), the Circular of the Ministry of Finance and the State Administration of Taxation on Issues Concerning the Enterprise Income Tax for Enterprises' Restructuring Business (Cai Shui [2009] No.59) (hereinafter referred to as "Circular") and other related regulations for the purpose of regulating and strengthening the administration on enterprise income tax for enterprises' restructuring business.

　　第二条 本办法所称企业重组业务，是指《通知》第一条所规定的企业法律形式改变、债务重组、股权收购、资产收购、合并、分立等各类重组。

　　Article 2 For the purpose of these Measures, "enterprises' restructuring business" refers to all types of restructuring set out in Article 1 of the Circular such as change of enterprise's legal form, debt restructuring, equity acquisition, assets purchase, merger or consolidation and split-off.

　　第三条 企业发生各类重组业务，其当事各方，按重组类型，分别指以下企业：

　　(一)债务重组中当事各方，指债务人及债权人。

　　(二)股权收购中当事各方，指收购方、转让方及被收购企业。

　　(三)资产收购中当事各方，指转让方、受让方。

　　(四)合并中当事各方，指合并企业、被合并企业及各方股东。

　　(五)分立中当事各方，指分立企业、被分立企业及各方股东。

　　Article 3 In case of any type of restructuring business of an enterprise, the parties thereto respectively refer to the following enterprises based on the type of restructuring:

　　1. in case of debt restructuring, the parties refer to debtor and creditor.

　　2. in case of equity acquisition, the parties refer to acquiring party, transferring party and the acquired enterprise.

　　3. in case of assets purchase, the parties refer to transferring party and transferee.

　　4. in case of merger or consolidation, the parties refer to merging or consolidating enterprise, merged or consolidated enterprise and the shareholders thereof. And

　　5. in case of split-off, the parties refer to surviving enterprise, divided enterprise and the shareholders thereof.

　　第四条 同一重组业务的当事各方应采取一致税务处理原则，即统一按一般性或特殊性税务处理。

　　Article 4 The parties to the same restructuring business shall adopt the consistent principle for taxation treatment, i.e. being treated uniformly as general or special taxation issues.

　　第五条 《通知》第一条第(四)项所称实质经营性资产，是指企业用于从事生产经营活动、与产生经营收入直接相关的资产，包括经营所用各类资产、企业拥有的商业信息和技术、经营活动产生的应收款项、投资资产等。

　　Article 5 For the purpose of Item 4, Article 1 of the Circular, "substantial operation assets" refers to assets in direct connection with the generation of operation revenue that is used by the enterprise for engaging in production and operation activities, including all kinds of assets used in operation, commercial information and technology used by enterprises, receivables generated in operation activities and investment assets, etc.

　　第六条 《通知》第二条所称控股企业，是指由本企业直接持有股份的企业。

　　Article 6 For the purpose of the Circular, "controlling enterprise" refers to the enterprises in which the enterprise concerned directly has shares.

　　第七条 《通知》中规定的企业重组，其重组日的确定，按以下规定处理：

　　(一)债务重组，以债务重组合同或协议生效日为重组日。

　　(二)股权收购，以转让协议生效且完成股权变更手续日为重组日。

　　(三)资产收购，以转让协议生效且完成资产实际交割日为重组日。

　　(四)企业合并，以合并企业取得被合并企业资产所有权并完成工商登记变更日期为重组日。

　　(五)企业分立，以分立企业取得被分立企业资产所有权并完成工商登记变更日期为重组日。

　　Article 7 The determination of the date of restructuring for the enterprise's restructuring as provided in the Circular shall be handled in accordance with the following provisions:

　　1. in case of restructuring, the date of restructuring shall be the effective date of the contract or agreement for debt restructuring.

　　2. in case of equity acquisition, the date of restructuring shall be the date when the transfer agreement is effective and the formalities for change of equity have been completed.

　　3. in case of assets purchase, the date of restructuring shall be date when the transfer agreement is effective and the actual closing of assets is completed.

　　4. in case of enterprise merger or consolidation, the restructuring date shall the date when the merging or consolidating enterprise has obtained the ownership of the merged or consolidated enterprises' assets and the change of industrial and commercial registration is completed.

　　5. in case of enterprise split-off, the restructuring date shall the date when the surviving enterprise has obtained the ownership of the divided enterprises' assets and the change of industrial and commercial registration is completed.

　　第八条 重组业务完成年度的确定，可以按各当事方适用的会计准则确定，具体参照各当事方经审计的年度财务报告。由于当事方适用的会计准则不同导致重组业务完成年度的判定有差异时，各当事方应协商一致，确定同一个纳税年度作为重组业务完成年度。

　　Article 8 The determination of the year when the restructuring business is completed may be based on the accounting rules applicable to each party which shall be specifically referred to the audited annual financial report of the parties. In case of any divergence of the determination of the year when the restructuring business is completed due to different accounting rules applicable to each party, the parties shall negotiate and determine a tax year as the year when the restructuring business is completed.

　　第九条 本办法所称评估机构，是指具有合法资质的中国资产评估机构。

　　Article 9 For the purpose of these Measures, "evaluation institution" refers to Chinese assets evaluation institutions with legal qualifications.

　　第二章 企业重组一般性税务处理管理

　　Chapter II Administration of the General Taxation Treatment for Enterprises' Restructuring

　　第十条 企业发生《通知》第四条第(一)项规定的由法人转变为个人独资企业、合伙企业等非法人组织，或将登记注册地转移至中华人民共和国境外(包括港澳台地区)，应按照《财政部 国家税务总局关于企业清算业务企业所得税处理若干问题的通知》(财税[2009]60号)规定进行清算。

　　企业在报送《企业清算所得纳税申报表》时，应附送以下资料：

　　(一)企业改变法律形式的工商部门或其他政府部门的批准文件;

　　(二)企业全部资产的计税基础以及评估机构出具的资产评估报告;

　　(三)企业债权、债务处理或归属情况说明;

　　(四)主管税务机关要求提供的其他资料证明。

　　Article 10 Where an enterprise is transformed into sole proprietorship, partnership enterprise or other non-corporate organization from a legal person as provided in Item 1, Article 4 of the Circular, or transfers its registered place into other places outside the People's Republic of China (including Hong Kong, Macau and Taiwan Region), such enterprise shall be liquidated in accordance with the provisions of the Circular of the Ministry of Finance and the State Administration of Taxation on Issues Concerning Handling of Enterprise Income Tax against Enterprise's Liquidation Business (Cai Shui [2009] No. 60).

　　When submitting the Tax Return of Enterprise Liquidation Income, enterprise shall submit together with the following materials:

　　1. the approval documents of commercial and industrial departments or other governmental departments for enterprises' change of legal form;

　　2. the tax calculation basis of all assets of enterprise and the assets evaluation report issued by evaluation institutions;

　　3. the statement of the handling or attribution of the creditor's rights and debts of the enterprise; and

　　4. other materials served as certification as required by the taxation authorities.

　　第十一条 企业发生《通知》第四条第(二)项规定的债务重组，应准备以下相关资料，以备税务机关检查。

　　(一)以非货币资产清偿债务的，应保留当事各方签订的清偿债务的协议或合同，以及非货币资产公允价格确认的合法证据等;

　　(二)债权转股权的，应保留当事各方签订的债权转股权协议或合同。

　　Article 11 In case of any debt restructuring as provided in Item 2, Article 4 of the Circular, an enterprise shall prepare the following relevant materials for inspection by taxation authorities:

　　1. where the debts are discharged by non-monetary assets, the agreement or contract with respect to the debts discharging entered into by the parties concerned and the legal evidence for confirmation of the fair market value of non-monetary assets shall be kept;

　　2. in case of debt-into-equity, the agreement or contract for debts converting into equity entered into by the parties concerned shall be kept.

　　第十二条 企业发生《通知》第四条第(三)项规定的股权收购、资产收购重组业务，应准备以下相关资料，以备税务机关检查。

　　(一)当事各方所签订的股权收购、资产收购业务合同或协议;

　　(二)相关股权、资产公允价值的合法证据。

　　Article 12 In case of any equity acquisition or assets purchase restructuring business as provided in Item 3, Article 4 of the Circular, an enterprise shall prepare the following relevant materials for inspection by taxation authorities:

　　1. the equity acquisition or assets purchase business contract or agreement entered into by two or more parities;

　　2. legal evidence for proofing the fair market value of relevant equity or assets.

　　第十三条 企业发生《通知》第四条第(四)项规定的合并，应按照财税[2009]60号文件规定进行清算。

　　被合并企业在报送《企业清算所得纳税申报表》时，应附送以下资料：

　　(一)企业合并的工商部门或其他政府部门的批准文件;

　　(二)企业全部资产和负债的计税基础以及评估机构出具的资产评估报告;

　　(三)企业债务处理或归属情况说明;

　　(四)主管税务机关要求提供的其他资料证明。

　　Article 13 In case of any merger or consolidation as provided in Item 4, Article 4 of the Circular, an enterprise shall conduct liquidation in accordance with the Cai Shui [2009] No.60 Document.

　　When submitting the Tax Return of Enterprise Liquidation Income, the merged or consolidated enterprise shall submit together with the following materials:

　　1. the approval documents of commercial and industrial departments or other governmental departments for enterprises' merger or consolidation;

　　2. the tax calculation basis of all assets and liabilities of enterprise and the assets evaluation report issued by evaluation institutions;

　　3. the statement of the handling or attribution of the debts of the enterprise; and

　　4. other materials served as certification as required by the taxation authorities.

　　第十四条 企业发生《通知》第四条第(五)项规定的分立，被分立企业不再继续存在，应按照财税[2009]60号文件规定进行清算。

　　被分立企业在报送《企业清算所得纳税申报表》时，应附送以下资料：

　　(一)企业分立的工商部门或其他政府部门的批准文件;

　　(二)被分立企业全部资产的计税基础以及评估机构出具的资产评估报告;

　　(三)企业债务处理或归属情况说明;

　　(四)主管税务机关要求提供的其他资料证明。

　　Article 14 In case of any split-off as provided in Item 5, Article 4 of the Circular and the divided enterprise no longer exists, the enterprise shall conduct liquidation in accordance with the Cai Shui [2009] No.60 Document.

　　When submitting the Tax Return of Enterprise Liquidation Income, the divided enterprise shall submit together with the following materials:

　　1. the approval documents of commercial and industrial departments or other governmental departments for enterprises' split-off;

　　2. the tax calculation basis of all assets of divided enterprise and the assets evaluation report issued by evaluation institutions;

　　3. the statement of the handling or attribution of the debts of the enterprise; and

　　4. other materials served as certification as required by the taxation authorities.

　　第十五条 企业合并或分立，合并各方企业或分立企业涉及享受《税法》第五十七条规定中就企业整体(即全部生产经营所得)享受的税收优惠过渡政策尚未期满的，仅就存续企业未享受完的税收优惠，按照《通知》第九条的规定执行;注销的被合并或被分立企业未享受完的税收优惠，不再由存续企业承继;合并或分立而新设的企业不得再承继或重新享受上述优惠。合并或分立各方企业按照《税法》的税收优惠规定和税收优惠过渡政策中就企业有关生产经营项目的所得享受的税收优惠承继问题，按照《实施条例》第八十九条规定执行。

　　Article 15 In case of enterprise's merger or consolidation or split-off, the consolidating enterprises or the divided enterprise are/is eligible for enjoyment of the transitional taxation collection preferential policies that may be enjoyed by the enterprises as a whole (i.e. all production and operation income) in accordance with Article 57 of the Tax Law and the period thereof has not expired, only the taxation preference that has not been enjoyed by the surviving enterprises may be implemented in accordance with the provisions of Article 9 of the Circular; and the surviving enterprise is not entitled to inherit the taxation preference that has not been enjoyed by the merged or consolidated or divided enterprise(s); enterprises newly-established through merger or consolidation or split-off may no longer inherit or re-enjoy such preference. The inheritance treatment problems with respect to taxation preference in connection with the income from production and operation projects enjoyed by the merging or consolidating or divided enterprise(s) in accordance with the taxation preferential provisions of the Tax Law and the transitional taxation preference policies, shall be implemented in accordance with the Article 89 of the Rules.

　　第三章 企业重组特殊性税务处理管理

　　Chapter III Administration of the Special Taxation Treatment for Enterprises' Restructuring

　　第十六条 企业重组业务，符合《通知》规定条件并选择特殊性税务处理的，应按照《通知》第十一条规定进行备案;如企业重组各方需要税务机关确认，可以选择由重组主导方向主管税务机关提出申请，层报省税务机关给予确认。

　　采取申请确认的，主导方和其他当事方不在同一省(自治区、市)的，主导方省税务机关应将确认文件抄送其他当事方所在地省税务机关。

　　省税务机关在收到确认申请时，原则上应在当年度企业所得税汇算清缴前完成确认。特殊情况，需要延长的，应将延长理由告知主导方。

　　Article 16 Enterprises' restructuring business that meets the conditions as provided in the Circular and for which the enterprises choose special taxation treatment, shall be filed for record in accordance with the provisions of Article 11 of the Circular; where the parties to the enterprises' restructuring are required to be confirmed by the taxation authorities, the competent taxation authority of the leading party to the restructuring may be selected for filing the application for confirmation and such application shall be reported to the taxation authorities at the provincial level for confirmation.

　　In case that the application for confirmation is adopted and the leading party and other parties thereto are not in the same province (autonomous region or municipality), the taxation authorities of the province where the leading party locates shall copy and forward the confirmation document to the taxation authorities of the provinces where the other parties locate.

　　The said provincial taxation authority shall, upon receipt of the application for confirmation, principally complete the confirmation before the settlement and payment of the enterprise income tax of that year after exchanging. In case of any special circumstance that requires for an extension of time, the reasons for such extension shall be notified to the leading party.

　　第十七条 企业重组主导方，按以下原则确定：

　　(一)债务重组为债务人;

　　(二)股权收购为股权转让方;

　　(三)资产收购为资产转让方;

　　(四)吸收合并为合并后拟存续的企业，新设合并为合并前资产较大的企业;

　　(五)分立为被分立的企业或存续企业。

　　Article 17 The leading party to an enterprise's restructuring shall be determined by the following principles:

　　1. in case of debt restructuring, the debtor shall be the leading party;

　　2. in case of equity acquisition, the equity transferring party shall be the leading party;

　　3. in case of assets purchase, the assets transferring party shall be the leading party;

　　4. in case of a merger, the proposed surviving enterprise upon merger shall be the leading party, in case of a consolidation, the enterprise with relatively more assets before consolidation shall be the leading party; or

　　5. in case of a split-off, the divided enterprise or the surviving enterprise shall be the leading party.

　　第十八条 企业发生重组业务，按照《通知》第五条第(一)项要求，企业在备案或提交确认申请时，应从以下方面说明企业重组具有合理的商业目的：

　　(一)重组活动的交易方式。即重组活动采取的具体形式、交易背景、交易时间、在交易之前和之后的运作方式和有关的商业常规;

　　(二)该项交易的形式及实质。即形式上交易所产生的法律权利和责任，也是该项交易的法律后果。另外，交易实际上或商业上产生的最终结果;

　　(三)重组活动给交易各方税务状况带来的可能变化;

　　(四)重组各方从交易中获得的财务状况变化;

　　(五)重组活动是否给交易各方带来了在市场原则下不会产生的异常经济利益或潜在义务;

　　(六)非居民企业参与重组活动的情况。

　　Article 18 Where the enterprises are filing for record or submitting application for confirmation in accordance with the requirements provided in Paragraph 1, Article 5 of the Circular in case of any restructuring business, they shall explain that the proposed restructuring has reasonable commercial purposes through the following aspects:

　　1. the trade method of the restructuring activities, i.e. the specific forms, trade background, transaction schedule, the ways of operation before and after the transaction and relevant commercial practice adopted by the restructuring activities;

　　2. the form and substance of such transaction, i.e. the legitimate rights and responsibilities incurred by transaction in form is also the legal consequence of such transaction. Besides, the actual or commercial final consequences incurred by the transaction;

　　3. possible change to the taxation situations of parties to the restructuring by the restructuring activities;

　　4. change to the situations of financial benefits obtained by the parties to the restructuring from the transaction;

　　5. whether the restructuring activities will bring to the parties to the restructuring any abnormal economic benefits or potential obligations that would have not been occurred if under the market's principles; and

　　6. information on the non-resident enterprises' participation in restructuring activities.

　　第十九条 《通知》第五条第(三)和第(五)项所称“企业重组后的连续12个月内”，是指自重组日起计算的连续12个月内。

　　Article 19 For the purpose of Paragraph 3 and Paragraph 5 of Article 5 of the Circular, "consecutive twelve months after enterprise's restructuring" refers to the period of the consecutive twelve months from the date of restructuring.

　　第二十条 《通知》第五条第(五)项规定的原主要股东，是指原持有转让企业或被收购企业20%以上股权的股东。

　　Article 20 For the purpose of Paragraph 5 of Article 5 of the Circular, "original main shareholders" refers to the shareholders holding an equity of more than 20% of the transferred enterprise or acquired enterprise they originally held shares of.

　　第二十一条 《通知》第六条第(四)项规定的同一控制，是指参与合并的企业在合并前后均受同一方或相同的多方最终控制，且该控制并非暂时性的。能够对参与合并的企业在合并前后均实施最终控制权的相同多方，是指根据合同或协议的约定，对参与合并企业的财务和经营政策拥有决定控制权的投资者群体。在企业合并前，参与合并各方受最终控制方的控制在12个月以上，企业合并后所形成的主体在最终控制方的控制时间也应达到连续12个月。

　　Article 21 For the purpose of Paragraph 4, Article 6 of the Circular, "under the same control" refers to the enterprises participating the merger or consolidation are under the final control of the same party or parities before and after the said merger or consolidation, and such control shall not be temporarily. The same parties that are able to implement final control over the enterprises participating merger or consolidation before and after the said merger or consolidation refer to the group of investors that have final control over the finance and operation policies of the enterprises participating the merger or consolidation in accordance with the provisions of any contract or agreement. Where prior to the enterprise's merger or consolidation, parties participating the said merger or consolidation have been under the control of the final controlling party from a period of more than twelve months, the period when the subject formed upon enterprise's merger or consolidation is under the control of the said final controlling party shall be of no less than twelve months.

　　第二十二条 企业发生《通知》第六条第(一)项规定的债务重组，根据不同情形，应准备以下资料：

　　(一)发生债务重组所产生的应纳税所得额占该企业当年应纳税所得额50%以上的，债务重组所得要求在5个纳税年度的期间内，均匀计入各年度应纳税所得额的，应准备以下资料：

　　1.当事方的债务重组的总体情况说明(如果采取申请确认的，应为企业的申请，下同)，情况说明中应包括债务重组的商业目的;

　　2.当事各方所签订的债务重组合同或协议;

　　3.债务重组所产生的应纳税所得额、企业当年应纳税所得额情况说明;

　　4.税务机关要求提供的其他资料证明。

　　(二)发生债权转股权业务，债务人对债务清偿业务暂不确认所得或损失，债权人对股权投资的计税基础以原债权的计税基础确定，应准备以下资料：

　　1.当事方的债务重组的总体情况说明。情况说明中应包括债务重组的商业目的;

　　2.双方所签订的债转股合同或协议;

　　3.企业所转换的股权公允价格证明;

　　4.工商部门及有关部门核准相关企业股权变更事项证明材料;

　　5.税务机关要求提供的其他资料证明。

　　Article 22 In case of any debt restructuring as provided in Paragraph 1, Article 6 of the Circular, an enterprise shall prepare the following materials based on different circumstances:

　　1. where the taxable income amount incurred by the debt restructuring accounts more than 50% of the taxation income amount of that year, and the income from the debt restructuring is required to be averagely calculated into the taxable income of each year during the period of five tax payment years, the following materials shall be prepared:

　　(1) the statement of the overall situation of the parties to the debt restructuring (in case of adopting application for confirmation, such application shall be made by enterprises, same as below), in which shall include the commercial purposes for debt restructuring;

　　(2) the debt restructuring contract or agreement entered into by the parties thereto;

　　(3) the statement of the situations about the taxable income amount incurred by the debt restructuring and the taxable income amount of the enterprise of that year; and

　　(4) other materials served as certification as required by the taxation authorities.

　　2. in case of debt-into-equity business, where the debtor temporarily refuses to confirm the income or loss in the debt discharging business and the creditor determines the calculation basis of the equity investment by that of the original creditor's right, then the following materials shall be prepared:

　　(1) the statement of overall situation of the debt restructuring of the parties thereto, in which shall include the commercial purposes of the debt restructuring;

　　(2) the contract or agreement for debts conversion into equity entered into by both parties;

　　(3) certificate of the fair market value of the equity converted by the enterprise;

　　(4) materials evidencing the approval of commercial and industrial departments and relevant departments on change related to enterprise's equity; and

　　(5) other materials served as certification as required by the taxation authorities.

　　第二十三条 企业发生《通知》第六条第(二)项规定的股权收购业务，应准备以下资料：

　　(一)当事方的股权收购业务总体情况说明，情况说明中应包括股权收购的商业目的;

　　(二)双方或多方所签订的股权收购业务合同或协议;

　　(三)由评估机构出具的所转让及支付的股权公允价值;

　　(四)证明重组符合特殊性税务处理条件的资料，包括股权比例，支付对价情况，以及12个月内不改变资产原来的实质性经营活动和原主要股东不转让所取得股权的承诺书等;

　　(五)工商等相关部门核准相关企业股权变更事项证明材料;

　　(六)税务机关要求的其他材料。

　　Article 23 In case of any equity acquisition business as provided in Paragraph 2, Article 6 of the Circular, an enterprise shall prepare the following materials:

　　1. the statement of overall situation of the equity acquisition business of the parties thereto, in which shall include the commercial purposes of the equity acquisition;

　　2. the equity acquisition business contract or agreement entered into by two or more parities;

　　3. the certificate for fair market value of the transferred or paid equity issued by the evaluation institutions;

　　4. materials evidencing that the restructuring concerned meets the conditions for special taxation treatment, including equity ratio, situation concerning payment of consideration and the letter of commitment regarding no change of the original substantial operation activities and no transfer of equity that have obtained within 12 months;

　　5. materials evidencing the approval of commercial and industrial departments and relevant departments on change related to enterprise's equity; and

　　6. other materials as required by the taxation authorities.

　　第二十四条 企业发生《通知》第六条第(三)项规定的资产收购业务，应准备以下资料：

　　(一)当事方的资产收购业务总体情况说明，情况说明中应包括资产收购的商业目的;

　　(二)当事各方所签订的资产收购业务合同或协议;

　　(三)评估机构出具的资产收购所体现的资产评估报告;

　　(四)受让企业股权的计税基础的有效凭证;

　　(五)证明重组符合特殊性税务处理条件的资料，包括资产收购比例，支付对价情况，以及12个月内不改变资产原来的实质性经营活动、原主要股东不转让所取得股权的承诺书等;

　　(六)工商部门核准相关企业股权变更事项证明材料;

　　(七)税务机关要求提供的其他材料证明。

　　Article 24 In case of any assets purchase business as provided in Paragraph 3, Article 6 of the Circular, an enterprise shall prepare the following materials:

　　1. the statement of overall situation of the assets purchase business of the parties thereto, in which shall include the commercial purposes of the assets purchase;

　　2. the assets purchase business contract or agreement entered into by two or more parities;

　　3. the assets evaluation report issued by the evaluation institutions which reflects the assets purchase;

　　4. valid certificate of the tax calculation basis of the equity of the transferred enterprises;

　　5. materials evidencing that the restructuring concerned meets the conditions for special taxation treatment, including assets purchase ratio, situation concerning payment of consideration and the letter of commitment regarding no change of the original substantial operation activities and no transfer of equity that have obtained by original main shareholders within 12 months;

　　6. materials evidencing the approval of commercial and industrial departments on change related to enterprise's equity; and

　　7. other materials served as certification as required by the taxation authorities.

　　第二十五条 企业发生《通知》第六条第(四)项规定的合并，应准备以下资料：

　　(一)当事方企业合并的总体情况说明。情况说明中应包括企业合并的商业目的;

　　(二)企业合并的政府主管部门的批准文件;

　　(三)企业合并各方当事人的股权关系说明;

　　(四)被合并企业的净资产、各单项资产和负债及其账面价值和计税基础等相关资料;

　　(五)证明重组符合特殊性税务处理条件的资料，包括合并前企业各股东取得股权支付比例情况、以及12个月内不改变资产原来的实质性经营活动、原主要股东不转让所取得股权的承诺书等;

　　(六)工商部门核准相关企业股权变更事项证明材料;

　　(七)主管税务机关要求提供的其他资料证明。

　　Article 25 In case of any merger or consolidation as provided in Paragraph 4, Article 6 of the Circular, an enterprise shall prepare the following materials:

　　1. the statement of overall situation of the enterprise's merger or consolidation of the parties thereto, in which shall include the commercial purposes of the enterprise's merger or consolidation;

　　2. approval documents of competent governmental departments for the enterprise's merger or consolidation;

　　3. the statement of the equity relationship among parties to the enterprise's merger or consolidation;

　　4. such relevant materials as the net assets, assets and liabilities of each Paragraph and its book value and tax calculation basis of the merged or consolidated enterprise;

　　5. materials evidencing that the restructuring concerned meets the conditions for special taxation treatment, including situation of the ratio of equity payment obtained by all shareholders of the enterprise before merger or consolidation and the letter of commitment regarding no change of the original substantial operation activities and no transfer of equity that have obtained within 12 months;

　　6. materials evidencing the approval of commercial on change related to enterprise's equity; and

　　7. other materials served as certification as required by the taxation authorities.

　　第二十六条 《通知》第六条第(四)项所规定的可由合并企业弥补的被合并企业亏损的限额，是指按《税法》规定的剩余结转年限内，每年可由合并企业弥补的被合并企业亏损的限额。

　　Article 26 The limit of the losses of the merged or consolidated enterprises that may be made up by the merging or consolidating enterprise as provided in Paragraph 4, Article 6 of the Circular, refers to the limit of losses of the merged or consolidated enterprises that may be made up by the merging or consolidating enterprise each year within the remaining years for settlement and transfer as provided for by the Tax Law.

　　第二十七条 企业发生《通知》第六条第(五)项规定的分立，应准备以下资料：

　　(一)当事方企业分立的总体情况说明。情况说明中应包括企业分立的商业目的;

　　(二)企业分立的政府主管部门的批准文件;

　　(三)被分立企业的净资产、各单项资产和负债账面价值和计税基础等相关资料;

　　(四)证明重组符合特殊性税务处理条件的资料，包括分立后企业各股东取得股权支付比例情况、以及12个月内不改变资产原来的实质性经营活动、原主要股东不转让所取得股权的承诺书等;

　　(五)工商部门认定的分立和被分立企业股东股权比例证明材料;分立后，分立和被分立企业工商营业执照复印件;分立和被分立企业分立业务账务处理复印件;

　　(六)税务机关要求提供的其他资料证明。

　　Article 27 In case of any spilt as provided in Paragraph 5, Article 6 of the Circular, the enterprise shall prepare the following materials:

　　1. the statement of overall situation of the enterprise's spilt-off of the parties thereto, in which shall include the commercial purposes of the enterprise's split-off;

　　2. approval documents of competent governmental departments for the enterprise's split-off

　　3. such relevant materials as the net assets, assets and liabilities of each Paragraph and its book value and tax calculation basis of the divided enterprise;

　　4. materials evidencing that the restructuring concerned meets the conditions for special taxation treatment, including situation of the ratio of equity payment obtained by all shareholders of the enterprise after split-off and the letter of commitment regarding no change of the original substantial operation activities and no transfer of equity that have obtained within 12 months;

　　5. materials evidencing the determination of the commercial and industrial department on the ratio of the equity held by shareholders of the surviving and divided enterprises; upon split-off, the copies of the commercial and industrial operation license of the surviving and divided enterprises; copies of the financial treatment of the split-off business of the surviving and divided enterprises; and

　　6. other materials served as certification as required by the taxation authorities.

　　第二十八条 根据《通知》第六条第(四)项第2目规定，被合并企业合并前的相关所得税事项由合并企业承继，以及根据《通知》第六条第(五)项第2目规定，企业分立，已分立资产相应的所得税事项由分立企业承继，这些事项包括尚未确认的资产损失、分期确认收入的处理以及尚未享受期满的税收优惠政策承继处理问题等。其中，对税收优惠政策承继处理问题，凡属于依照《税法》第五十七条规定中就企业整体(即全部生产经营所得)享受税收优惠过渡政策的，合并或分立后的企业性质及适用税收优惠条件未发生改变的，可以继续享受合并前各企业或分立前被分立企业剩余期限的税收优惠。合并前各企业剩余的税收优惠年限不一致的，合并后企业每年度的应纳税所得额，应统一按合并日各合并前企业资产占合并后企业总资产的比例进行划分，再分别按相应的剩余优惠计算应纳税额。合并前各企业或分立前被分立企业按照《税法》的税收优惠规定以及税收优惠过渡政策中就有关生产经营项目所得享受的税收优惠承继处理问题，按照《实施条例》第八十九条规定执行。

　　Article 28 According to the provisions of Item 2, Paragraph 4, Article 6 of the Circular and Item 2, Paragraph 5, Article 6 of the Circular, the matters concerning income tax of the merged or consolidated enterprise before merger or consolidation shall be inherited by the merging or consolidating enterprises and the matters concerning income tax corresponding to the split-off assets upon enterprise's split-off shall be inherited by the surviving enterprise, such matters include undetermined assets losses, treatment of revenue confirmed by stage and inheritance treatment problems with respect to the taxation collection preferential policies that have not been enjoyed. Inter alia, where any inheritance treatment problems with respect to the taxation collection preferential policies falls into the scope of the transitional taxation collection preferential policies that may be enjoyed by the enterprises as a whole (i.e. all production and operation income) in accordance with Article 57 of the Tax Law and the nature of the consolidated or divided enterprise and conditions for application of the taxation preference, such enterprise may continuously enjoy the taxation preference that may be enjoyed by the enterprises prior to the merger or consolidation or the divided enterprise prior to split-off for the remaining period. Where the remaining period for enjoyment of taxation preference by the enterprises prior to merger or consolidation are inconsistent, the taxable income amount each year of the enterprises upon merger or consolidation shall be uniformly divided in accordance with the ratio of the enterprise's assets prior to merger or consolidation accounting for the enterprise's total assets upon merger or consolidation at the date of merger or consolidation, and the payable tax amount shall be respectively calculated in accordance with the corresponding remaining preference. The inheritance treatment problems with respect to taxation preference in connection with the income from production and operation projects enjoyed by the enterprises prior to merger or consolidation or the divided enterprise prior to the split-off in accordance with the taxation preferential provisions of the Tax Law and the transitional taxation preference policies, shall be implemented in accordance with the Article 89 of the Rules.

　　第二十九条 适用《通知》第五条第(三)项和第(五)项的当事各方应在完成重组业务后的下一年度的企业所得税年度申报时，向主管税务机关提交书面情况说明，以证明企业在重组后的连续12个月内，有关符合特殊性税务处理的条件未发生改变。

　　Article 29 All parties concerned that are eligible for the application of Item 3 and Item 5 of Article 5 of the Circular shall, when filing the annual tax return for the enterprise income tax of the year immediately following the completion of the restructuring business, submit written situation statement to the competent taxation authorities to evidence that enterprise's conditions meeting those required for special taxation treatment has been subject to no change during the twelve consecutive months upon completion of restructuring.

　　第三十条 当事方的其中一方在规定时间内发生生产经营业务、公司性质、资产或股权结构等情况变化，致使重组业务不再符合特殊性税务处理条件的,发生变化的当事方应在情况发生变化的30天内书面通知其他所有当事方。主导方在接到通知后30日内将有关变化通知其主管税务机关。

　　上款所述情况发生变化后60日内，应按照《通知》第四条的规定调整重组业务的税务处理。原交易各方应各自按原交易完成时资产和负债的公允价值计算重组业务的收益或损失，调整交易完成纳税年度的应纳税所得额及相应的资产和负债的计税基础，并向各自主管税务机关申请调整交易完成纳税年度的企业所得税年度申报表。逾期不调整申报的，按照《征管法》的相关规定处理。

　　Article 30 Where a party concerned undergoes any change to its production and operation business, company nature, assets or equity structure during the prescribed time limit which leads to that the restructuring business is no longer eligible for special taxation treatment, such party shall notify all the other parties about such change in writing within 30 days thereafter. The leading party is required to notify its competent taxation authorities within 30 days upon receipt of the said notice.

　　The taxation treatment for the restructuring business shall be adjusted in accordance with Article 4 of the Circular within 60 days upon such change. The parties to the original transaction shall calculate their respective benefits or losses in the restructuring business based on the fair market value of their assets and liabilities upon completion of the original transaction, adjust the taxable income amount of the tax year when the transaction is completed and the corresponding tax calculation basis of assets and liabilities, and file the application form with respective competent taxation authorities to apply for adjusting the enterprise income tax of the tax year when the transaction is completed. In case of failure to file such application within the prescribed time limit, the relevant provisions of the Collection Administration Law shall be applied for handling.

　　第三十一条 各当事方的主管税务机关应当对企业申报或确认适用特殊性税务处理的重组业务进行跟踪监管，了解重组企业的动态变化情况。发现问题，应及时与其他当事方主管税务机关沟通联系，并按照规定给予调整。

　　Article 31 The competent taxation authorities of all parties concerned shall follow up and supervise and control the restructuring business that is eligible for special taxation treatment which is filed by enterprise or has been confirmed, and get access to the dynamic change situation of the restructuring enterprise. Any problem found shall be timely communicated with the competent taxation authorities of other parities and shall be adjusted in accordance with relevant regulations.

　　第三十二条 根据《通知》第十条规定，若同一项重组业务涉及在连续12个月内分步交易，且跨两个纳税年度，当事各方在第一步交易完成时预计整个交易可以符合特殊性税务处理条件，可以协商一致选择特殊性税务处理的，可在第一步交易完成后，适用特殊性税务处理。主管税务机关在审核有关资料后，符合条件的，可以暂认可适用特殊性税务处理。第二年进行下一步交易后，应按本办法要求，准备相关资料确认适用特殊性税务处理。

　　Article 32 According to Article 10 of the Circular, where a restructuring business involves several respective transactions in consecutive twelve months which lasts for two tax years and the parties thereto expects the whole transaction will meet the conditions for special taxation treatment upon the completion of first transaction and then choose for special taxation treatment upon consensus after negotiation, then the special taxation treatment may apply upon completion of the first transaction. Where the competent taxation authorities determine as meeting the conditions after examining relevant materials, they may temporarily recognize as applicable for special taxation treatment. And after the next transaction in the second year, such parties shall prepare relevant materials for confirmation of the special taxation treatment in accordance with the requirements of these Measures.

　　第三十三条 上述跨年度分步交易，若当事方在首个纳税年度不能预计整个交易是否符合特殊性税务处理条件，应适用一般性税务处理。在下一纳税年度全部交易完成后，适用特殊性税务处理的，可以调整上一纳税年度的企业所得税年度申报表，涉及多缴税款的，各主管税务机关应退税，或抵缴当年应纳税款。

　　Article 33 In the course of the first and second transaction mentioned above, where the parties thereto cannot expect whether the whole transaction is able to meet the conditions for special taxation treatment in the first tax year, the general taxation treatment shall apply. Upon the completion of all transactions in the next tax year, if it is found that the special taxation treatment may apply, then the annual tax return of enterprise income tax of last tax year may be adjusted, in case of any over-payment of tax, the respective taxation authorities shall rebate the same or offset or deduct from the payable tax of the current year.

　　第三十四条企业重组的当事各方应该取得并保管与该重组有关的凭证、资料,保管期限按照《征管法》的有关规定执行。

　　Article 34 The parties to enterprise restructuring shall obtain and take custody of vouchers and materials in connection with such restructuring and the period for such custody shall be implemented in accordance with relevant regulations of the Collection Administration Law.

　　第四章 跨境重组税收管理

　　Chapter IV Cross-border Restructuring Taxation Administration

　　第三十五条 发生《通知》第七条规定的重组，凡适用特殊性税务处理规定的，应按照本办法第三章相关规定执行。

　　Article 35 Any restructuring as provided in Article 7 of the Circular that is applicable for special taxation treatment, shall be implemented in accordance with relevant provisions set out in Chapter III of these Measures.

　　第三十六条 发生《通知》第七条第(一)、(二)项规定的重组，适用特殊税务处理的，应按照《国家税务总局关于印发〈非居民企业所得税源泉扣缴管理暂行办法〉的通知》(国税发[2009]3号)和《国家税务总局关于加强非居民企业股权转让所得企业所得税管理的通知》(国税函[2009]698号)要求，准备资料。

　　Article 36 Any restructuring falls into the types of restructurings as provided in Paragraph 1 or Paragraph 2 of Article 7 of the Circular that is applicable for special taxation treatment, shall prepare materials in accordance with the requirements of the Circular of the State Administration of Taxation on Printing and Distributing the Tentative Measures for Administration of the Withholding of Non-resident Enterprise Income Tax from Origins (Guo Shui Fa [2009] No.3) and the Circular of the State Administration of Taxation on Strengthening Administration on Enterprise Income Tax Levied on Income from Equity Transfer by Non-resident Enterprises (Guo Shui Han [2009] No. 698).

　　第三十七条 发生《通知》第七条第(三)项规定的重组，居民企业应向其所在地主管税务机关报送以下资料：

　　1.当事方的重组情况说明，申请文件中应说明股权转让的商业目的;

　　2.双方所签订的股权转让协议;

　　3.双方控股情况说明;

　　4.由评估机构出具的资产或股权评估报告。报告中应分别列示涉及的各单项被转让资产和负债的公允价值;

　　5.证明重组符合特殊性税务处理条件的资料，包括股权或资产转让比例，支付对价情况，以及12个月内不改变资产原来的实质性经营活动、不转让所取得股权的承诺书等;

　　6.税务机关要求的其他材料。 Article 37 For any restructuring as provided in Paragraph 3 of Article 7 of the Circular, the resident enterprise shall submit the following materials to the competent taxation authority at its locality:

　　1. statement of the restructuring situations of the parties thereto, and the application documents shall specify the commercial purpose for such equity transfer;

　　2. the equity transfer agreement entered into by both parties;

　　3. statement of the share-holding situations of both parties;

　　4. assets or equity evaluation report(s) issued by evaluation institutions, in which shall respectively specify the fair market value of each transferred assets and liabilities involved and listed therein;

　　5. materials evidencing that the restructuring concerned meets the conditions for special taxation treatment, including equity or assets transfer ratio, situation concerning payment of consideration and the letter of commitment regarding no change of the original substantial operation activities and no transfer of equity that have obtained within 12 months; and

　　6. other materials as required by the taxation authorities.

国家税务总局

2010年7月26日