注册会计师-税第05讲企业重组的所得税处理考点三企业重组的所得税处理专业词汇公司重组：Corporaterestructuring债务重组：Debtrestructuring购买股权：Shareacquisition税务事项：Taxmatters企业合并：Businesscombination收购方/合并方：Acquirer企业分立：Enterpriseseparation转让方：Transferor受让方：Transferee分配：Allocate重点、难点讲解一、企业重组的一般性税务处理方法Generaltaxtreatmentsofcorporaterestructuring（一）企业债务重组Debtrestructuring（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。（1）Thebusinessappliesnon-monetaryassetstopayoffdebtshouldbetreatedastwotransactions:transferringnon-monetaryassetsandpayingoffdebtbasedatthefairvalueofnon-monetaryassets.Thegainorlossofrelevantassetsshouldberecognizedaccordingly.（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。（2）Theeventofdebtconvertedtoequityshouldbedividedintotwotransactions:debtpayoffandequityinvestment.Thegainorlossrelatedtodebtpayoffshallberecognizedaccordingly.（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。（3）Thedifferencebetweenthedebtpayoffamountandthedebttaxbasisshouldberecognizedasdebtrestructuringgainbydebtors;thedifferencebetweenthedebtpayoffamountandthedebttaxbasisshouldberecognizedasdebtrestructuringlossbycreditors.（4）债务人的相关所得税纳税事项原则上保持不变。（4）Therelatedincometaxmattersofthedebtorshallfollowthesameprinciples.（二）企业股权收购、资产收购重组交易Shareacquisitionandassetrestructuringtransaction（1）被收购方应确认股权、资产转让所得或损失。（1）Gainorlossofthesharetransferandassettransfershouldberecognizedbytheacquirer.（2）收购方取得股权或资产的计税基础应以公允价值为基础确定。（2）Thetaxbasisoftheshareandassetacquiredbyacquirershallbedeterminedbasedontheirfairvalue.第1考前精准押题微信：2977945028注册会计师-税（3）Therelatedincometaxmattersoftheacquiredenterprisesshallf...
