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甲公司是一家从事电子元件开发和生产的企业,2014年为实现企业的多元化经营,甲公司决定收购乙公司全部非现金资产。2014年12月20日乙公司将非现金资产转让给甲公司,甲公司公司进行股权和非股权支付,完成乙公司资产转让。(具体构成见下表) 假设乙公司资产的计税基础与账面价值相同。 在该次资产收购中,各方承诺在1年内不改变企业原有的实质性经营活动,且乙公司不转让其取得的股权。 问题: (1)该项资产收购是否可以采用特殊性税务处理进行企业所得税处理?为什么? (2)如果甲公司和乙公司采用特殊性税务处理,乙公司如何确定取得的丙公司股权以及债券的计税基础?乙公司应该缴纳多少企业所得税?甲公司如何确定取得乙公司资产的计税基础?(提示:忽略资产转让过程中发生的增值税、营业税等)
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举一反三
【单选题】随着我国土地改革的完成,国内的主要矛盾是
A.
无产阶级同资产阶级的矛盾
B.
阶级和地主阶级的矛盾
C.
帝国主义与中华民族的矛盾
D.
人民对于经济文化迅速发展的需要同当前经济文化不能满足人民需要的状况之间
E.
【单选题】到 1952 年,随着国民党反动派残余势力的被消灭,镇压反革命运动的胜利,特别是土地改革的完成,国内阶级关系发生了历史性的变化。 这时我国国内的主要矛盾是( )。
A.
先进的生产关系和落后的生产力之间的矛盾
B.
无产阶级和资产阶级的矛盾
C.
经济基础和上层建筑的矛盾
D.
人民大众与地主阶级、国民党残余势力和帝国主义的矛盾
【判断题】融资租赁的固定资产,由出租方作为固定资产核算并按规定计提折旧。(    )
A.
正确
B.
错误
【简答题】And after World War 2, employers started offering health insurance. Suddenly, demand was (4) . From 1940 to 1955, Americans with health insurance went from 10% to more than 60%, that demand created a...
【判断题】所有的矩阵都可以进行 LU分解。
A.
正确
B.
错误
【单选题】Early or Later Day Care The British psychoanalyst John Bowlby maintains that separation from the parents during the sensitive 'attachment' period from birth to three may scar a child's personality and...
A.
The first three years of one's life is extremely important to the later development of personality.
B.
Early day care can delay the occurrence of mental illness in children.
C.
Statistical studies should be carried out to assess the positive effect of day care for children at the age of three or older.
D.
Children under three get used to the life at nursery schools more readily than children over three.
【单选题】Early or Later Day Care The British psychoanalyst John Bowlby maintains that separation from the parents during the sensitive 'attachment' period from birth to three may scar a child's personality and...
A.
Statistical studies should be carried out to assess the positive effect of day care for children at the age of three or older.
B.
Early day care can delay the occurrence of mental illness in children.
C.
The first three years of one's life is extremely important to the later development of personality.
D.
Children under three get used to the life at nursery schools more readily than children over three.
【简答题】Some people have drawn the conclusion from Bowlbys work that children should be subjected to day care before the age of three because of the parental separation it entails, and many people do believe ...
【判断题】Because the size of hydrocarbon molecules in the mixture of oil and gas and air is different from that of air molecules, there is little difference in the permeability rate in some thin films. Membran...
A.
正确
B.
错误
【单选题】随着我国土地改革的完成,国内的主要矛盾是
A.
无产阶级同资产阶级的矛盾
B.
阶级和地主阶级的矛盾
C.
帝国主义与中华民族的矛盾
D.
人民对于经济文化迅速发展的需要同当前经济文化不能满足人民需要的状况之间
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