财税法规

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• 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

  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 petent 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 plete the confirmation before the settlement and payment of the enterprise ine 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 mercial 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 mercial 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 mercial 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