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目前零售业竞争日趋激烈,商业企业间的合并、场地租赁等行为越来越多,所以企业资源整合中的税收问题也愈加重要。A 企业是一家百货零售企业,拥有一栋3万平方米的营业楼,营业一年后因管理不善亏损,无力继续经营,需出租。营业楼的原价为9000万元,可使用年限25年。楼内计算机及一些冷冻设备原值3000万元,可使用年限6年。因 A 企业不再从事商业零售业务,故营业楼内的设备不会再使用,且许多设备如冰柜也不易搬动,所以 A 企业欲整体出租营业楼。该营业楼处于三类城市,城市人口规模50万。因该营业楼面积较大,且整体租赁,所以价格因人、因时都可能变动,较难确定一个公允的市场价格。B 企业是一家连锁零售企业,正在寻找场地扩张,欲租赁 A 企业的营业楼进行经营。双方拟定合同,租赁期5
At present, the competition in the retail industry is becoming more and more fierce. The merger among commercial enterprises and the leasing of venues are more and more. Therefore, the tax issue in the integration of enterprise resources is also becoming more and more important. A Company is a department store retailer with a 30,000-square-meter office building. After one year of operation, it is unable to continue its operation due to poor management and needs to be rented out. The original price of the business building is 90 million yuan, the useful life of 25 years. Building the original value of the computer and some freezing equipment 30 million yuan, the useful life of 6 years. Because Company A is no longer engaged in commercial retail business, the equipment in the business building will not be used again and many equipment such as freezers are not easily moveable. Therefore, Company A wants to rent the business building as a whole. The business building is located in three types of cities, the urban population of 500,000. Because of the large area of the business floor, and the overall leasing, the price due to the person may change over time, more difficult to determine a fair market price. B is a chain of retail enterprises, is looking for venues for expansion, want to lease a business building for business. The two sides draw up the contract, the lease period 5