How do independent hotels of real estate enterprises handle income tax?

Q: My unit is a real estate enterprise (including houses and hotels). Due to business needs, the original real estate enterprises (including houses and hotels) were separated into new hotel companies, and the original real estate enterprises survived. How to deal with the income tax of the original company and the newly separated company? Separate income tax treatment. The Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, on Several Issues Concerning the Treatment of Enterprise Income Tax in Enterprise Reorganization (Caishui [2009] No.59) stipulates that separation means that an enterprise (hereinafter referred to as a separate enterprise) transfers part or all of its assets to an existing or newly established enterprise (hereinafter referred to as a separate enterprise), and shareholders of the separate enterprise exchange equity or non-equity payment for the separate enterprise to realize the legal separation of the enterprise. Article 4 stipulates that in addition to complying with the special tax treatment provisions stipulated in this notice, enterprise reorganization shall also be subject to tax treatment in accordance with the following provisions: (5) When an enterprise is divided, the parties concerned shall handle it in accordance with the following provisions: 1. The separated enterprise shall confirm the gains or losses of asset transfer at fair value. 2. A separate enterprise shall confirm the tax basis of accepting assets at fair value. 3. When the separated enterprise continues to exist, the consideration obtained by its shareholders shall be deemed to be distributed by the separated enterprise. Add wechat: jxhlilong pay attention to more exciting content. 4. When the discrete enterprise ceases to exist, the discrete enterprise and its shareholders shall handle the income tax according to liquidation. 5. The losses of enterprises related to the division of enterprises shall not be carried forward to make up for each other. Article 6 stipulates that if the reorganization of an enterprise meets the conditions stipulated in Article 5 of this Notice, both parties to the transaction may make special tax treatment on the equity payment part of the transaction in accordance with the following provisions: (5) When the enterprise is divided, all shareholders of the separated enterprise acquire the equity of the separated enterprise according to the original shareholding ratio, and neither the separated enterprise nor the separated enterprise will change the original substantive business activities. And the amount of equity payment obtained by the shareholders of the divided enterprise at the time of enterprise division is not less than 85% of the total transaction payment, which can be handled according to the following provisions: 1. The tax basis of the assets and liabilities of the separated enterprise shall be determined by the original tax basis of the separated enterprise. House finance and taxation wechat: jxhlilong 2. The income tax items corresponding to the separated assets of the separated enterprise shall be inherited by the separated enterprise. 3. The losses of the separated enterprise that have not exceeded the statutory compensation period can be distributed according to the proportion of the separated assets to the total assets, and the separated enterprise will continue to make up for them. 4. Shareholders of a separate enterprise acquire the equity of the separate enterprise (hereinafter referred to as? New shares? ), if it is necessary to give up part or all of the original equity of the separated enterprise (hereinafter referred to as? Old stocks? ),? New shares? Should the tax basis be abandoned? Old stocks? The tax basis is affirmative. What if you don't have to give up? Old stocks? , is it obtained? New shares? The tax basis can be determined by the following two methods: direct method? New shares? Tax basis is determined to be zero; Or reduce the original shareholding according to the proportion of the total net assets of the separated enterprise? Old stocks? Tax basis, and then reduce the average distribution of tax basis to? New shares? Let's go Add WeChat: jxhlilong pays attention to more exciting contents (VI) If the parties to the restructuring transaction fail to confirm the gains or losses of the transfer of assets related to equity payment in the transaction according to the provisions in Items (1) to (5) of this article, their non-equity payment shall still confirm the corresponding gains or losses of asset transfer during the current transaction, and adjust the tax basis of the corresponding assets. Gain or loss of assets transfer corresponding to non-equity payment = (fair value of transferred assets-tax basis of transferred assets)? (Non-equity payment amount? Fair value of transferred assets)