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Notice of the Ministry of Finance and the State Administration of Taxation on Several Issues Concerning the Enterprise Income Tax Treatment on Enterprise Reorganization [Revised]
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 [已被修订]
【法宝引证码】

 
Notice of the Ministry of Finance and the State Administration of Taxation on Several Issues Concerning the Enterprise Income Tax Treatment on Enterprise Reorganization 

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


(No.59 [2009] of the Ministry of Finance)
 
(财税[2009]59号)


The public finance departments (bureaus), state taxation bureaus and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning, and the Public Finance Bureau of Xinjiang Production and Corporation Corps:
 
各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局、地方税务局,新疆生产建设兵团财务局:

According to Article 20 of the Enterprise Income Tax Law of the People's Republic of China and Article 75 of the Regulation on the Implementation of the Enterprise Income Tax Law of the People's Republic of China (Order No.512 of the State Council), we hereby notify you of the specific enterprise income tax treatment issues concerned in enterprise reorganization as follows:
 
根据《中华人民共和国企业所得税法》第二十条和《中华人民共和国企业所得税法实施条例》(国务院令第512号)第七十五条规定,现就企业重组所涉及的企业所得税具体处理问题通知如下:

 
I. The term “enterprise reorganization” refers to a transaction altering the legal or economic structure of an enterprise, which is not in the normal course of business operations. It includes a change in the legal form of an enterprise, debt restructuring, share acquisition, asset acquisition, merger and division, etc.   一、本通知所称企业重组,是指企业在日常经营活动以外发生的法律结构或经济结构重大改变的交易,包括企业法律形式改变、债务重组、股权收购、资产收购、合并、分立等。

 
1. The term "change in the legal form of an enterprise" refers to a simple change in the registered name, address or organizational structure of an enterprise, unless it falls within any other type of reorganizations specified in this Notice. (一)企业法律形式改变,是指企业注册名称、住所以及企业组织形式等的简单改变,但符合本通知规定其他重组的类型除外。

 
2. The term "debt restructuring" refers to an event in which, when a debtor is in financial difficulty, the creditor makes concessions on the debt by virtue of entering a written agreement with the debtor or a court order. (二)债务重组,是指在债务人发生财务困难的情况下,债权人按照其与债务人达成的书面协议或者法院裁定书,就其债务人的债务作出让步的事项。

 
3. The term "share acquisition" refers to a purchase of shares in an enterprise (the acquiree) by another enterprise (the acquirer) in order to establish control over the acquiree. The consideration of the acquirer may be paid in the form of share-based payments, non-share-based payments or a combination of the two. (三)股权收购,是指一家企业(以下称为收购企业)购买另一家企业(以下称为被收购企业)的股权,以实现对被收购企业控制的交易。收购企业支付对价的形式包括股权支付、非股权支付或两者的组合。

 
4. The term "asset acquisition" refers to a purchase of material assets of an enterprise (the transferor) by another enterprise (the transferee). The consideration of the transferee may be paid in the form of share-based payments, non-share-based payments or a combination of the two. (四)资产收购,是指一家企业(以下称为受让企业)购买另一家企业(以下称为转让企业)实质经营性资产的交易。受让企业支付对价的形式包括股权支付、非股权支付或两者的组合。

 
5. The term "merger" refers to a merger of two or more enterprises whereby one or more enterprises (the mergeree) transfer all assets and debts to an existing or a newly established enterprise (the mergerer) in exchange for share-based payments or non-share-based payments from the mergerer to the shareholders of the mergeree. (五)合并,是指一家或多家企业(以下称为被合并企业)将其全部资产和负债转让给另一家现存或新设企业(以下称为合并企业),被合并企业股东换取合并企业的股权或非股权支付,实现两个或两个以上企业的依法合并。

 
6. The term "division" refers to a division of enterprises whereby one enterprise (the original enterprise) splits and transfers part or all of its assets to an existing or a newly established enterprise (the existing or newly established enterprise) in exchange for share-based payments or non-share-based payments to the shareholders of the original enterprise. (六)分立,是指一家企业(以下称为被分立企业)将部分或全部资产分离转让给现存或新设的企业(以下称为分立企业),被分立企业股东换取分立企业的股权或非股权支付,实现企业的依法分立。

 
II. The term “share-based payment” as mentioned in this Notice refers to a payment made by the party which purchases or exchanges for assets in an enterprise reorganization with the equity or shares of the enterprise or any enterprise controlled by it. The term “non-share-based payment” refers to a payment made by an enterprise with the cash, bank deposit and receivables of the enterprise, or the negotiable securities other than equity and shares, inventory, fixed assets or other assets of the enterprise or any enterprise controlled by it, or by incurring liabilities to the enterprise or any enterprise controlled by it.   二、本通知所称股权支付,是指企业重组中购买、换取资产的一方支付的对价中,以本企业或其控股企业的股权、股份作为支付的形式;所称非股权支付,是指以本企业的现金、银行存款、应收款项、本企业或其控股企业股权和股份以外的有价证券、存货、固定资产、其他资产以及承担债务等作为支付的形式。

 
III. For the tax treatment of enterprise reorganization, the general tax treatment provisions or the special tax treatment provisions shall apply for different circumstances.   三、企业重组的税务处理区分不同条件分别适用一般性税务处理规定和特殊性税务处理规定。

 
IV. For the tax treatment of enterprise reorganization, unless it is provided in this Notice that the special tax treatment provisions shall apply, the following provisions shall be observed:   四、企业重组,除符合本通知规定适用特殊性税务处理规定的外,按以下规定进行税务处理:

 
1. If the enterprise is changed from a corporation into a sole-investor enterprise, a partnership enterprise or any other non-corporate organization or the enterprise transfers its place of registration to a place outside the People's Republic of China (including Hong Kong, Macao and Taiwan), it shall be deemed as that the enterprise is liquidated and distributed and a new enterprise is established with investment from shareholders. The tax base of all assets of the enterprise and the investment of shareholders shall be determined on the basis of fair value. (一)企业由法人转变为个人独资企业、合伙企业等非法人组织,或将登记注册地转移至中华人民共和国境外(包括港澳台地区),应视同企业进行清算、分配,股东重新投资成立新企业。企业的全部资产以及股东投资的计税基础均应以公允价值为基础确定。

If there is any other simple change in the legal form of the enterprise, the enterprise can directly register the change with the tax authority and, unless it is otherwise provided, the enterprise income tax payment issues (including the benefits and obligations in the carry-over of losses and tax preferences) shall be succeeded by the enterprise after change. This provision shall not apply to any change in domicile which would make it ineligible for enjoying tax preferences.
 
企业发生其他法律形式简单改变的,可直接变更税务登记,除另有规定外,有关企业所得税纳税事项(包括亏损结转、税收优惠等权益和义务)由变更后企业承继,但因住所发生变化而不符合税收优惠条件的除外。

 
2. In a debt restructuring, the relevant transactions shall be handled according to the following provisions: (二)企业债务重组,相关交易应按以下规定处理:

 
(1) Where a debt is repaid with non-monetary assets, it shall be divided into two businesses, i.e. the assignment of the relevant non-monetary assets and the repayment of debts at the fair value of non-monetary assets, so as to determine the gains or losses of the relevant assets. 1.以非货币资产清偿债务,应当分解为转让相关非货币性资产、按非货币性资产公允价值清偿债务两项业务,确认相关资产的所得或损失。

 
(2) Where a creditor's right is converted into equity, it shall be divided into two businesses, i.e. debt repayment and equity investment, so as to determine the gains or losses arising from the debt repayment. 2.发生债权转股权的,应当分解为债务清偿和股权投资两项业务,确认有关债务清偿所得或损失。

 
(3) The debtor shall determine the gains from debt reorganization according to the difference between the amount of debt repayment and the tax base of the debt (the former is lower than the latter). The creditor shall determine the losses in debt reorganization according to the difference between the amount of debt repayment it receives and the tax base of its claim (the former is lower than the latter).
......
 3.债务人应当按照支付的债务清偿额低于债务计税基础的差额,确认债务重组所得;债权人应当按照收到的债务清偿额低于债权计税基础的差额,确认债务重组损失。
......

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