1, according to Guoshuihan No.201079.
When an enterprise transfers its equity income, it shall confirm the realization of the income when the transfer agreement comes into effect and the formalities for equity change are completed. Income from equity transfer refers to the income from equity transfer after deducting the cost of acquiring equity. When calculating the income from equity transfer, an enterprise shall not deduct the amount distributable according to equity from the retained earnings of shareholders such as undistributed profits of the invested enterprise.
According to the provisions of the tax law, dividends, bonuses and other equity investment income shall be confirmed according to the date when the shareholders' meeting or shareholders' general meeting makes a decision on profit distribution or share conversion. When the shares are transferred, they shall be distributed according to the amount of equity in the retained income of shareholders such as undistributed profits of the invested enterprise.
At this time, the shareholders' meeting or shareholders' meeting has not yet made a decision on profit distribution or share conversion. At this time, the tax law does not recognize the investment income, so it cannot be deducted from the transfer income.
2. According to People's Republic of China (PRC) State Taxation Administration of The People's Republic of China No.34 Announcement 20 1 1.
When an investment enterprise withdraws or reduces its investment in the invested enterprise, the part of its assets equivalent to the initial investment is recognized as investment recovery; The part equivalent to the accumulated undistributed profits and accumulated surplus reserves of the invested enterprise, which reduces the proportion of paid-in capital, is recognized as dividend income; The rest is recognized as investment asset transfer income.
The operating loss of the invested enterprise shall be carried forward by the invested enterprise to make up for it; An investment enterprise shall not adjust or reduce the investment cost, nor shall it be recognized as an investment loss.
Extended data:
Calculation differences between equity transfer and divestiture;
1. Income from equity transfer: According to the Notice of State Taxation Administration of The People's Republic of China on Strengthening the Administration of Enterprise Income Tax on Income from Equity Transfer of Non-resident Enterprises (Guoshuihan [2009] No.698), the income from equity transfer refers to the difference between the equity transfer price and the cost price of equity.
Equity transfer price refers to the amount collected by the equity transferor in the form of cash, non-monetary assets or equity.
If the controlled enterprise has undistributed profits or various deposits after tax, the amount of shareholders' retained earnings rights transferred by the equity transferor together with the equity shall not be deducted from the equity transfer price. The cost price of equity refers to the amount of capital actually paid by the transferor to China resident enterprises when investing in shares, or the amount of equity actually paid to the original transferor when purchasing equity.
2. The investment enterprise withdraws or reduces its investment in the invested enterprise, and the part of its assets equivalent to the initial investment is recognized as investment recovery; The part equivalent to the accumulated undistributed profits and accumulated surplus reserves of the invested enterprise, which reduces the proportion of paid-in capital, is recognized as dividend income; The rest is recognized as investment asset transfer income.
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