外商投资企业资产转让的所得税处理，国家税务总局1997年单月28日国税发［1997］071号《关于外商投资企业合并。分立、股权重组、资产转让等重组业务所得税处理的暂行规定》有专门规定。这些规定基本适应新形势下的新情况。但在整个企业转让的情况下，似不太适用。需作进一步的 Income Tax Treatment of Assets Transferred by Foreign Invested Enterprises, State Administration of Taxation, Guotai Fa [1997] No. 071, January 28, 1997 on the Merger of Foreign-Invested Enterprises. Discretion, equity restructuring, transfer of assets and other restructuring of the Provisional Regulations on Business Income Tax "there are special regulations. These provisions basically meet the new situation under the new situation. But in the case of the transfer of the entire business, it may not be suitable. Need to be further