Title：An analysis of the enterprise income tax of the free transfer of state-owned equity -- Taking the free transfer of state-owned equity of Puxiu expressway project as an example
作者：张风荣
关键词：国有股权,无偿划转,所得税探析
论文类型：期刊论文
论文来源：纳税 2019
摘要：无偿转让国有股并非完全免税。企业需要做好税收筹划，才能达到节税的目的。以同三线福泉高速公路莆田秀屿支路工程为例，分析了国有股无偿转让，特别是涉及企业所得税的处理，探讨了个人观点，寻求最合理的处理方法。
Abstract：The transfer of state-owned shares without compensation is not completely tax-free. Enterprises need to do a good job in tax planning in order to achieve the purpose of tax saving. Taking Putian Xiuyu Branch Road Project of Fuquan expressway of Tongsan line as an example, this paper analyzes the transfer of state-owned shares for free, especially the treatment of enterprise income tax involved, discusses personal views and seeks the most reasonable treatment.
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