为鼓励和促进有正常经营需要的企业合并、分立业务的健康发展，规范和加强合并、分立业务的所得税管理，根据《中华人民共和国企业所得税暂行条例》和国家税务总局制定的《企业改组改制中若干所得税业务问题的暂行规定》的精神，现将企业合并、分立业务中当事各方涉及的所得税? In order to encourage and promote the healthy development of business mergers and separate businesses with normal operating needs and to standardize and strengthen the income tax management of merged and separated businesses, according to the Provisional Regulations of the People’s Republic of China on Enterprise Income Tax and the Reorganization of Enterprises Interim Provisions on Certain Income Tax Business Issues ", is the income tax involved in the business combination and in the separate business now involved?