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 Ine 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 Ine Tax on Enterprises' Restructuring Business is hereby promulgated, which shall e 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 pleted 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 Ine 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 Ine 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 Ine 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 Ine 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 ine 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。