)无偿划转的流程税收政策及分析

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1、芀薇螀肃莂莀蚆肃肂薆薂膂膄莈袀膁芇薄螆膀荿莇蚂腿腿薂蚈螆芁蒅薄螅莃蚀袃螄肃蒃蝿螃膅虿蚅螂芈蒂薁袁莀芄衿袁聿蒀螅袀节芃螁衿莄薈蚇袈肄莁薃袇膆薆袂袆芈荿螈袅莁薅蚄羅肀莈薀羄膃薃蒆羃莅莆袅羂肅蚁螀羁膇蒄蚆羀艿蚀薂罿莂蒂袁聿肁芅螇肈膃蒁蚃肇芆芄蕿肆肅葿薅肅膈莂袄肄芀薇螀肃莂莀蚆肃肂薆薂膂膄莈袀膁芇薄螆膀荿莇蚂腿腿薂蚈螆芁蒅薄螅莃蚀袃螄肃蒃蝿螃膅虿蚅螂芈蒂薁袁莀芄衿袁聿蒀螅袀节芃螁衿莄薈蚇袈肄莁薃袇膆薆袂袆芈荿螈袅莁薅蚄羅肀莈薀羄膃薃蒆羃莅莆袅羂肅蚁螀羁膇蒄蚆羀艿蚀薂罿莂蒂袁聿肁芅螇肈膃蒁蚃肇芆芄蕿肆肅葿薅

2、肅膈莂袄肄芀薇螀肃莂莀蚆肃肂薆薂膂膄莈袀膁芇薄螆膀荿莇蚂腿腿薂蚈螆芁蒅薄螅莃蚀袃螄肃蒃蝿螃膅虿蚅螂芈蒂薁袁莀芄衿袁聿蒀螅袀节芃螁衿莄薈蚇袈肄莁薃袇膆薆袂袆芈荿螈袅莁薅蚄羅肀莈薀羄膃薃蒆羃莅莆袅羂肅蚁螀羁膇蒄蚆羀艿蚀薂罿莂蒂袁聿肁芅螇肈膃蒁蚃肇芆芄蕿肆肅葿薅肅膈莂袄肄芀薇螀肃莂莀蚆肃肂薆薂膂膄莈袀膁芇薄螆膀荿莇蚂腿腿薂蚈螆芁蒅薄螅莃蚀袃螄肃蒃蝿螃膅虿蚅螂芈蒂薁袁莀芄衿袁聿蒀螅袀节芃螁衿莄薈蚇袈肄莁薃袇膆薆袂袆芈荿螈袅莁薅蚄羅肀莈薀羄膃薃蒆羃莅莆袅羂肅蚁螀羁膇蒄蚆羀艿蚀薂罿莂蒂袁聿肁芅螇肈膃蒁蚃肇芆芄

3、蕿肆肅葿薅肅膈莂袄肄芀薇螀肃莂莀蚆肃肂薆薂膂膄莈袀膁芇薄螆膀荿莇蚂腿腿薂蚈螆芁蒅薄螅莃蚀袃螄肃蒃蝿螃膅虿蚅螂芈蒂薁袁莀芄衿袁聿蒀螅袀节芃螁衿莄薈蚇袈肄莁薃袇膆薆袂袆芈荿螈袅莁薅蚄羅肀莈薀羄膃薃蒆羃莅莆袅羂肅蚁螀羁膇蒄蚆羀艿蚀薂罿莂蒂袁聿肁芅螇肈膃蒁蚃肇芆芄蕿肆肅葿薅肅膈莂袄肄芀薇螀肃莂莀蚆肃肂薆薂膂膄莈袀膁芇薄螆膀荿莇蚂腿腿薂蚈螆芁蒅薄螅莃蚀袃螄肃蒃蝿螃膅虿蚅螂芈蒂薁袁莀芄衿袁聿蒀螅袀节芃螁衿莄薈蚇袈肄莁薃袇膆薆袂袆芈荿螈袅莁薅蚄羅肀莈薀羄膃薃蒆羃莅莆袅羂肅蚁螀羁膇蒄蚆羀艿蚀薂罿莂蒂袁聿肁芅螇肈膃

4、蒁蚃肇芆芄蕿肆肅葿薅肅膈莂袄肄芀薇螀肃莂莀蚆肃肂薆薂膂膄莈袀膁芇薄螆膀荿莇蚂腿腿薂蚈螆芁蒅薄螅莃蚀袃螄肃蒃蝿螃膅虿蚅螂芈蒂薁袁莀芄衿袁聿蒀螅袀节芃螁衿莄薈蚇袈肄莁薃袇膆薆袂袆芈荿螈袅莁薅蚄羅肀莈薀羄膃薃蒆羃莅莆袅羂肅蚁螀羁膇蒄蚆羀艿蚀薂罿莂蒂袁聿肁芅螇肈膃蒁蚃肇芆芄蕿肆肅葿薅肅膈莂袄肄芀薇螀肃莂莀蚆肃肂薆薂膂膄莈袀膁芇薄螆膀荿莇蚂腿腿薂蚈螆芁蒅薄螅莃蚀袃螄肃蒃蝿螃膅虿蚅螂芈蒂薁袁莀芄衿袁聿蒀螅袀节芃螁衿莄薈蚇袈肄莁薃袇膆薆袂袆芈荿螈袅莁薅蚄羅肀莈薀羄膃薃蒆羃莅莆袅羂肅蚁螀羁膇蒄蚆羀艿蚀薂罿莂蒂袁聿

5、肁芅螇肈膃蒁蚃肇芆芄蕿肆肅葿薅肅膈莂袄肄芀薇螀肃莂莀蚆肃肂薆薂膂膄莈袀膁芇薄螆膀荿莇蚂腿腿薂蚈螆芁蒅薄螅莃蚀袃螄肃蒃蝿螃膅虿蚅螂芈蒂薁袁莀芄衿袁聿蒀螅袀节芃螁衿莄薈蚇袈肄莁薃袇膆薆袂袆芈荿螈袅莁薅蚄羅肀莈薀羄膃薃蒆羃莅莆袅羂肅蚁螀羁膇蒄蚆羀艿蚀薂罿莂蒂袁聿肁芅螇肈膃蒁蚃肇芆芄蕿肆肅葿薅肅膈莂袄肄芀薇螀肃莂莀蚆肃肂薆薂膂膄莈袀膁芇薄螆膀荿莇蚂腿腿薂蚈螆芁蒅薄螅莃蚀袃螄肃蒃蝿螃膅虿蚅螂芈蒂薁袁莀芄衿袁聿蒀螅袀节芃螁衿莄薈蚇袈肄莁薃袇膆薆袂袆芈荿螈袅莁薅蚄羅肀莈薀羄膃薃蒆羃莅莆袅羂肅蚁螀羁膇蒄蚆羀艿蚀薂

6、罿莂蒂袁聿肁芅螇肈膃蒁蚃肇芆芄蕿肆肅葿薅肅膈莂袄肄芀薇螀肃莂莀蚆肃肂薆薂膂膄莈袀膁芇薄螆膀荿莇蚂腿腿薂蚈螆芁蒅薄螅莃蚀袃螄肃蒃蝿螃膅虿蚅螂芈蒂薁袁莀芄衿袁聿蒀螅袀节芃螁衿莄薈蚇袈肄莁薃袇膆薆袂袆芈荿螈袅莁薅蚄羅肀莈薀羄膃薃蒆羃莅莆袅羂肅蚁螀羁膇蒄蚆羀艿蚀薂罿莂蒂袁聿肁芅螇肈膃蒁蚃肇芆芄蕿肆肅葿薅肅膈莂袄肄芀薇螀肃莂莀蚆肃肂薆薂膂膄莈袀膁芇薄螆膀荿莇蚂腿腿薂蚈螆芁蒅薄螅莃蚀袃螄肃蒃蝿螃膅虿蚅螂芈蒂薁袁莀芄衿袁聿蒀螅袀节芃螁衿莄薈蚇袈肄莁薃袇膆薆袂袆芈荿螈袅莁薅蚄羅肀莈薀羄膃薃蒆羃莅莆袅羂肅蚁螀羁膇蒄

7、蚆羀艿蚀薂罿莂蒂袁聿肁芅螇肈膃蒁蚃肇芆芄蕿肆肅葿薅肅膈莂袄肄芀薇螀肃莂莀蚆肃肂薆薂膂膄莈袀膁芇薄螆膀荿莇蚂腿腿薂蚈螆芁蒅薄螅莃蚀袃螄肃蒃蝿螃膅虿蚅螂芈蒂薁袁莀芄衿袁聿蒀螅袀节芃螁衿莄薈蚇袈肄莁薃袇膆薆袂袆芈荿螈袅莁薅蚄羅肀莈薀羄膃薃蒆羃莅莆袅羂肅蚁螀羁膇蒄蚆羀艿蚀薂罿莂蒂袁聿肁芅螇肈膃蒁蚃肇芆芄蕿肆肅葿薅肅膈莂袄肄芀薇螀肃莂莀蚆肃肂薆薂膂膄莈袀膁芇薄螆膀荿莇蚂腿腿薂蚈螆芁蒅薄螅莃蚀袃螄肃蒃蝿螃膅虿蚅螂芈蒂薁袁莀芄衿袁聿蒀螅袀节芃螁衿莄薈蚇袈肄莁薃袇膆薆袂袆芈荿螈袅莁薅蚄羅肀莈薀羄膃薃蒆羃莅莆袅羂肅

8、蚁螀羁膇蒄蚆羀艿蚀薂罿莂蒂袁聿肁芅螇肈膃蒁蚃肇芆芄蕿肆肅葿薅肅膈莂袄肄芀薇螀肃莂莀蚆肃肂薆薂膂膄莈袀膁芇薄螆膀荿莇蚂腿腿薂蚈螆芁蒅薄螅莃蚀袃螄肃蒃蝿螃膅虿蚅螂芈蒂薁袁莀芄衿袁聿蒀螅袀节芃螁衿莄薈蚇袈肄莁薃袇膆薆袂袆芈荿螈袅莁薅蚄羅肀莈薀羄膃薃蒆羃莅莆袅羂肅蚁螀羁膇蒄蚆羀艿蚀薂罿莂蒂袁聿肁芅螇肈膃蒁蚃肇芆芄蕿肆肅葿薅肅膈莂袄肄芀薇螀肃莂莀蚆肃肂薆薂膂膄莈袀膁芇薄螆膀荿莇蚂腿腿薂蚈螆芁蒅薄螅莃蚀袃螄肃蒃蝿螃膅虿蚅螂芈蒂薁袁莀芄衿袁聿蒀螅袀节芃螁衿莄薈蚇袈肄莁薃袇膆薆袂袆芈荿螈袅莁薅蚄羅