本刊讯财政部、税务总局日前联合印发《关于落实降低企业杠杆率税收支持政策的通知》。《通知》明确,企业符合税法规定条件的股权(资产)收购、合并、债务重组等重组行为,可按税法规定享受企业所得税递延纳税优惠政策。此外,企业以非货币性资产投资,可按规定享受5年内分期缴纳企业所得税政策。《通知》还明确,企业破产、注销,清算企业所得税时,可按规定在税前扣除有关清算费用及 The Journal of the Ministry of Finance, the State Administration of Taxation jointly issued a “Circular on Implementing the policy of reducing corporate leverage tax support.” The Circular clearly stipulates that reorganization of the equity (assets) acquisitions, mergers and debt restructurings that the enterprises meet the conditions stipulated in the tax law may enjoy the preferential tax policies of deferred tax on enterprise income tax in accordance with the provisions of the tax laws. In addition, enterprises with non-monetary assets investment, according to the provisions of enjoy 5 years of installments to pay corporate income tax policy. “Notice” also made it clear that enterprises bankruptcy, cancellation, liquidation of corporate income tax, may be required to deduct the relevant liquidation costs before tax and