新政下居民企业非货币性资产投资的税务筹划探索
he exploration of the Tax planning of the Non monetary assets investment of the Resident enterprises under the New policy
2013年以来，财政部和国家税务总局连续两次对居民企业非货币性资产投资的企业所得税的政策进行明确，相继出台了一系列政策性文件。本文根据财政部和国家税务总局新的文件和关于非货币性资产投资文件的沿革精神，对非货币性资产投资应纳的企业所得税进行了明确，同时就给出非货币性资产投资企业所得税的税收筹划建议。
Since 2013, the Ministry of Finance and the State Administration of Taxation twice in a row of the resident enterprise non monetary assets investment enterprise income tax policies are clear, have introduced a series of policy documents. The according to the Ministry of Finance and the State Administration of Taxation of the new file and a non monetary assets investment documents the evolution of spirit, the enterprise income tax on non monetary assets investment payable were clear, and are non monetary assets investment enterprise income tax tax planning advice.
李瑛、杨阿泷
财政、金融
非货币性资产投资税收筹划企业所得税
Non monetary assets investmentyax planningorporate income tax
李瑛,杨阿泷.新政下居民企业非货币性资产投资的税务筹划探索[EB/OL].(2015-06-17)[2025-08-16].http://www.paper.edu.cn/releasepaper/content/201506-232.点此复制
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