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 ine tax of the merged or consolidated enterprise before merger or consolidation shall be inherited by the merging or consolidating enterprises and the matters concerning ine 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 ine) 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 ine 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 ine 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 ine tax of the year immediately following the pletion of the restructuring business, submit written situation statement to the petent 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 pletion of restructuring.