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["附件3"]
["企业重组所得税特殊性税务处理统计表"]
["报送单位：***税务局                                       纳税年度：                                          金额：万元"]
["重组类型","重组主导方企业名称","重组主导方所属行业","重组主导方经济类型","重组是否涉及上市公司","重组业务交易金额","重组按一般性税务处理应确认的应纳税所得额    （1）","重组按特殊性税务处理确认的应纳税所得额（2）","重组按特殊性税务处理递延确认的应纳税所得额（3）=（1）-（2）"]
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["合计","—","—","—","—"]
["填表说明："]
["1.本表只统计重组主导方在本省（自治区、直辖市）管辖范围内，且汇算清缴当年完成的重组业务。"]
["2.重组类型选项包括债务重组、股权收购、资产收购、合并和分立。"]
["3.重组主导方所属行业按《国民经济行业分类》（GB/T 4754-2011）填列，填至行业明细分类的大类和中类，如***花卉种植公司，所属行业为“农业—蔬菜、园艺作物的种植”。"]
["4.“重组主导方经济类型”按征管信息系统口径填报。"]
["5.“重组业务交易金额”，是指重组业务的交易支付总额。同一控制下且不需要支付对价的企业合并中，应为被合并企业净资产公允价值。"]
["6.“重组按一般性税务处理应确认的应纳税所得额”，是指符合特殊性税务处理条件的重组业务若按财税[2009]59号文件第四条规定按一般性税务处理应确认的应纳税所得额。同一控制下且不需要支付对价的企业合并中，应为被合并企业净资产公允价值减去计税基础的差额。"]
["7.每行填列一项重组业务。"]

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