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1、ChinaMergers,AcquisitionsandReorganisationTaxGuide.中国企业并购及重组税务指南.Tax税务Contents目录3Introduction4Chapter1:OrdinaryReorganisationvs.SpecialReorganisation7Chapter2:EquityAcquisition10Chapter3:AssetAcquisition12Chapter4:Merger16Chapter5:Split20Chapter6:DebtRestru
2、cturing21Chapter7:Cross-borderReorganisation24Chapter8:Liquidation27简介28第一章：一般性重组与特殊性重组31第二章：股权收购33第三章：资产收购35第四章：合并38第五章：分立41第六章：债务重组42第七章：跨境重组44第八章：清算46AppendixA:NoticeoftheMinistryofFinanceandtheStateAdministrationofTaxationonEnterpriseIncomeTaxTreatmento
3、fEnterpriseReorganisationCaishui[2009]No.59附录A：关于企业重组业务企业所得税处理若干问题的通知财税[2009]59号58AppendixB:NoticeoftheMinistryofFinanceandtheStateAdministrationofTaxationonEnterpriseIncomeTaxTreatmentofEnterpriseLiquidationCaishui[2009]No.60附录B：关于企业清算业务企业所得税处理若干问题的通知财税[20
4、09]60号62Caveat申明63Contacts联系ChinaMergers,AcquisitionsandReorganisationTaxGuideChinaMergers,AcquisitionsandReorganisationTaxGuide中国企业并购及重组税务指南中国企业并购及重组税务指南11IntroductionOn30April2009,theMinistryofFinance(“MOF”)andtheStateAdministrationofTaxation(“SAT”)jointl
5、yissuedtheNewIncomeTaxTreatmentofEnterpriseReorganisationRules(“theRules”),whichprovideinvestorswithataxframeworktostructureacquisitionsanddivestmentorundergointernalreorganisationunderthenewEnterpriseIncomeTax(“EIT”)regimeinChina.TheRulestakeretroactiveeff
6、ectfrom1January2008,whichalignswiththeeffectivedateoftheNewEITLaw.UndertheRules,thetaxtreatmentsofmajorformsofM&Atransactionarespecificallycovered.Theseincludeequityacquisition,assetacquisition,merger,split,changeinlegalform,anddebtrestructuring.Thetaxtreat
7、mentsoftheseM&AactivitiesareclassifiedintoeitherOrdinaryorSpecialReorganisation.InthecaseofanOrdinaryReorganisation,anytaxablegain/lossderivedbythetransferorisrecognisedatthetimeofthetransaction.InthecaseofaSpecialReorganisation,thetaxpayersmayelecttotempor
8、arilydeferrecognisingtaxablegain/lossonthetransactionsprovidedthatcertaincriteriahavebeenfulfilled.SpecialattentionshouldbepaidtotheRules’retroactiveeffect.Thiscouldcreatetaxexposures(or,insomecases,ta
