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根据《关于企业合并分立业务有关所得税问题的通知》(国税发[2000]119号)(以下简称“119号文”),企业分立包括存续分立和新设分立。本文阐述了企业分立的税务处理原则,并与会计处理进行了比较。
According to the Notice on Income Tax Concerning Business Merger and Separate Business (Guo Shui Fa [2000] No. 119) (hereinafter referred to as “Document No. 119”), the separation of enterprises includes the existence of separate and newly established branches. This article illustrates the principle of separate tax treatment of enterprises, and compared with the accounting treatment.