How to fill in the tax adjustment schedule of enterprise restructuring and deferred tax matters?

Answer:

According to the notice of the Ministry of Finance and the State Administration of Taxation on the enterprise income tax policy issues on investment in non-monetary assets (Cai Shui [2014] No. 116), the income from the transfer of non-monetary assets recognized by resident enterprises (hereinafter referred to as enterprises) from foreign investment in non-monetary assets can be evenly included in the taxable income of the corresponding year in installments within a period of no more than 5 years, and the enterprise income tax shall be calculated and paid according to the regulations.

The above-mentioned five-year deferred tax payment should be noted that the word "may" means that the investment enterprise can choose to apply it on its own or without it.

The Notice of the Ministry of Finance and the State Administration of Taxation on Improving the Income Tax Policies Related to Equity Incentives and Technology Shareholding (Cai Shui [2016] No. 101) stipulates that (1) if an enterprise or individual invests in a domestic resident enterprise with technological achievements, and the consideration paid by the invested enterprise is all stocks (rights), the enterprise or individual may choose to continue to implement the current relevant tax policies or choose to apply the preferential tax deferred tax policy. If the deferred tax policy for investment in technological achievements is selected, the tax may not be paid for the current period of investment after filing with the competent tax authorities, and it is allowed to defer until the transfer of equity, and the income tax shall be calculated and paid according to the difference between the income from equity transfer minus the original value of technological achievements and reasonable taxes and fees.

Compared with Cai Shui [2014] No. 116, Cai Shui [2016] No. 101 provides that after filing with the competent tax authorities, the tax can be temporarily deferred to the time of equity transfer, and the deferral time may exceed 5 years.

Therefore, when filling in the "6. Foreign investment in non-monetary assets" or "7. Technology shareholding" in the "Tax Adjustment Schedule for A105100 Enterprise Restructuring and Deferred Tax Matters", it is necessary to fill in the column of "General Tax Treatment" or "Special Tax Treatment (Deferred Tax)" according to the choice of the enterprise.

For example, if Company A invests in an invention patent into Company B, the book value (tax basis) of the invention patent is RMB 1 million, and the price is RMB 3 million after evaluation and negotiation with the original shareholders of Company B.

The income from the transfer of non-monetary assets recognized by foreign investment = 3 million yuan - 1 million yuan = 2 million yuan, and this profit is also the amount of accounting (the amount on the account).

1. If the enterprise meets and chooses to apply Cai Shui [2016] No. 101, it should fill in the column of "7. Technology Shareholding", and after filing with the competent tax authority, the current period of investment in the shareholding can be temporarily exempted from tax, and the "tax amount" will be 0.

2. If the enterprise does not meet the conditions stipulated in Cai Shui [2016] No. 101, it can also choose to apply Cai Shui [2014] No. 116, and fill in the six, non-monetary assets foreign investment", according to 5 years of deferred tax, the annual tax amount = 2 million yuan / 5 = 400,000 yuan.

3. If the qualified technology transfer income is met, you can enjoy the preferential policy of enterprise income tax reduction. However, the income from technology transfer obtained by a resident enterprise from a related party with a total of 100% of the equity held directly or indirectly is not entitled to the preferential enterprise income tax reduction and exemption policy for technology transfer.

Therefore, when faced with a number of preferential policies, enterprises should choose the most beneficial enjoyment for enterprises according to the conditions stipulated in the policies.

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