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{"sheet":"特殊性处理报告表","index":0,"n_rows":30,"n_cols":5,"rows_kept":30,"cut":false,"hidden":false,"merged":[[8,3,8,4],[18,0,19,0],[18,1,19,4],[1,0,1,4],[2,3,2,4],[3,3,3,4],[4,3,4,4],[5,0,5,4],[6,1,6,4],[7,1,7,4],[10,3,10,4],[13,1,13,3],[14,1,14,3],[13,0,17,0],[15,1,15,3],[16,1,16,3],[17,1,17,3],[28,0,28,4],[29,0,29,4],[20,0,20,4],[26,0,26,4],[21,0,22,0],[21,1,21,4],[27,0,27,4],[23,3,23,4],[22,1,22,4]],"flags":["formulas_cached_only"]}
["附件1"]
["企业重组所得税特殊性税务处理报告表"]
["纳税人名称（盖章）",null,"纳税人识别号"]
["单位地址",null,"财务负责人"]
["主管税务机关（全称）",null,"联系电话"]
["重组日：          重组业务开始年度：         重组业务完成年度："]
["重组交易类型","企业在重组业务中所属当事方类型"]
["□法律形式改变"]
["□债务重组","□债务人","□债权人"]
["□股权收购","□收购方","□转让方","□被收购企业"]
["□资产收购","□收购方","□转让方"]
["□合并","□合并企业","□被合并企业","□被合并企业股东"]
["□分立","□分立企业","□被分立企业","□被分立企业股东"]
["特殊性税务处理条件","（一）具有合理的商业目的，且不以减少、免除或者推迟缴纳税款为主要目的。",null,null,"□"]
[null,"（二）被收购、合并或分立部分的资产或股权比例符合规定的比例。",null,null,"□比例    %"]
[null,"（三）企业重组后的连续12个月内不改变重组资产原来的实质性经营活动。",null,null,"□"]
[null,"（四）重组交易对价中涉及股权支付金额符合规定比例。",null,null,"□比例    %"]
[null,"（五）企业重组中取得股权支付的原主要股东，在重组后连续12个月内，不得转让所取得的股权。",null,null,"□"]
["主管税务机关受理意见","         \n                                                                     （受理专用章）            年   月   日"]
[]
["其他需要说明的事项（重组业务其他需要说明的事项，如没有则填“无”）："]
["纳税人声明","谨声明：本人知悉并保证本表填报内容及所附证明材料真实、完整，并承担因资料虚假而产生的法律和行政责任。                                                                                                                    "]
[null,"  法定代表人签章：             年    月   日    "]
["填表人：",null,"填表日期： ","             "]
[]
["填表说明："]
["1.本表为企业重组业务适用特殊性税务处理申报时填报。涉及两个及以上重组交易类型的，应分别填报。"]
["2.“特殊性税务处理条件”，债务重组中重组所得超50%的，只需填写条件（一），债转股的，只需填写条件（一）和（五）；合并中同一控制下且不需要支付对价的合并，只需填写条件（一）、（二）、（三）和（五）。"]
["3.本表一式两份，重组当事方及其所属主管税务机关各一份。"]
["4.除法律形式简单改变外，重组各方应在该重组业务完成当年，办理企业所得税年度申报时，分别向各自主管税务机关报送《企业重组所得税特殊性税务处理报告表及附表》和申报资料。合并、分立中重组一方涉及注销的，应在尚未办理注销税务登记手续前进行申报。重组主导方申报后，其他当事方向其主管税务机关办理纳税申报。申报时还应附送重组主导方经主管税务机关受理的《企业重组所得税特殊性税务处理报告表及 附 表》（复印件）。"]

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["附件1-1"]
["企业重组所得税特殊性税务处理报告表(债务重组)"]
["申报企业名称(盖章)：                                       ",null,null,null,"            金额单位：元（列至角分）"]
["债务人名称",null,"债务人纳税识别号",null,"债务人所属主管税务机关（全称）"]
[]
["债权人名称",null,"债权人纳税识别号",null,"债权人所属主管税务机关（全称）"]
[]
["债务重组方式",null,"□  重组所得超过应纳税所得额50%",null,null,"□  债转股"]
["债务人重组业务涉及的债务账面价值 "]
["债务人重组业务涉及的债务计税基础（1）",null,null,"其中：①应付账款计税基础"]
[null,null,null,"      ②其他应付款计税基础"]
[null,null,null,"      ③借款计税基础"]
[null,null,null,"      ④其他债务计税基础"]
["除债转股方式外的债务重组","债务人用于偿付债务的资产公允价值（2）",null,"其中：①现金"]
[null,null,null,"      ②银行存款"]
[null,null,null,"      ③非货币资产"]
[null,null,null,"      ④其他"]
[null,"债务人债务重组所得（3）=（1）-（2）"]
[null,"债务人本年度应纳税所得额",null,null,"债务重组所得占本年度应纳税所得额的比重%"]
["债转股方式的债务重组","债权人债转股后所拥有的股权占债务人全部股权比例%",null,null,"债转股取得股权的公允价值（4）"]
[]
[null,"债权人原债权的计税基础（即股权的计税基础）",null,null,"债务人暂不确认的债务重组所得（5）=（1）-（4）"]
["谨声明：本人知悉并保证本表填报内容及所附证明材料真实、完整，并承担因资料虚假而产生的法律和行政责任。"]
["法定代表人签章：                            年    月   日  "]
["填表人：                                      填表日期： "]
[]
["填表说明："]
["本表一式两份,债务人（债权人）及其所属主管税务机关各一份。"]

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["附件1-2"]
["企业重组所得税特殊性税务处理报告表(股权收购)"]
["申报企业名称(盖章)：                ",{"$nulls":4},"            金额单位：元（列至角分）"]
["被收购企业名称",null,null,"被收购企业纳税识别号",null,"被收购企业所属主管税务机关（全称）"]
["股权收购方名称",null,null,"股权收购方纳税识别号",null,"股权收购方所属主管税务机关（全称）"]
["股权转让方1（被收购企业的股东）名称",null,null,"转让被收购企业股权占被收购企业全部股权的比例% 1",null,"股权转让方1所属主管税务机关（全称）"]
["股权转让方1（被收购企业的股东）纳税识别号"]
["股权转让方2（被收购企业的股东）名称",null,null,"转让被收购企业股权占被收购企业全部股权的比例% 2",null,"股权转让方2所属主管税务机关（全称）"]
["股权转让方2（被收购企业的股东）纳税识别号"]
["股权收购方购买的股权占被收购企业全部股权的比例%",null,null,null,"股权收购方股权支付金额占交易支付总额的比例% "]
["股权收购交易支付总额",null,null,"其中：股权支付额",null,"非股权支付额",{"$nulls":4},"                                                        "]
["股权转让合同（协议）生效日",null,null,"股权收购方所收购股权的工商变更登记日",null,null,"转让方与收购方是否为关联企业","□是","□否"]
["被收购企业原有各项资产和负债的计税基础是否保持不变",null,null,null,"□是",null,"□否"]
["\n股\n权\n转\n让\n方  1","项目名称","公允价值","账面价值","原计税基础","非股权支付对应的资产转让所得或损失","实际取得股权及其他资产"]
[{"$nulls":6},"项目名称","公允 价值","计税  基础"]
[null,"转让被收购企业股权"]
[]
[{"$nulls":6},"合计"]
["\n股\n权\n转\n让\n方  2","项目名称","公允价值","账面价值","原计税基础","非股权支付对应的资产转让所得或损失","实际取得股权及其他资产"]
[{"$nulls":6},"项目名称","公允 价值","计税  基础"]
[null,"转让被收购企业股权"]
[]
[{"$nulls":6},"合计"]
["股\n权\n收 购\n方","项目名称","公允价值","账面价值","原计税基础","非股权支付对应的资产转让所得或损失","实际取得股权及其他资产"]
[{"$nulls":6},"项目名称","公允 价值","计税  基础"]
[null,"1.股权支付额",{"$nulls":4},"被收购企业股权"]
[null,"（1）本企业股权"]
[null,"（2）其控股企业股权"]
[null,"       ①"]
[null,"       ②"]
[null,"…"]
[null,"2.非股权支付额"]
[null,"合计（1+2）"]
["谨声明：本人知悉并保证本表填报内容及所附证明材料真实、完整，并承担因资料虚假而产生的法律和行政责任。"]
["法定代表人签章：                     年    月   日"]
["填表人：",{"$nulls":4},"填表日期："]
[]
["填表说明："]
["1.若一笔股权收购交易涉及两个以上股权转让方的，应自行增加行次填写。"]
["2.若股权收购业务较复杂，本表不能充分反映企业实际情况，企业可自行补充说明。"]
["3.本表一式两份。股权转让方（股权收购方、被收购企业）及其所属主管税务机关各一份。"]

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["附件1-3"]
["企业重组所得税特殊性税务处理报告表(资产收购)"]
["申报企业名称(盖章)：",{"$nulls":5}," 金额单位：元（列至角分）"]
["资产转让方名称",{"$nulls":4},"资产转让方所属主管税务机关（全称）"]
["资产转让方纳税识别号"]
["资产转让方全部资产的公允价值",null,null,null,"资产转让方所转让资产的公允价值",null,"所转让资产占资产转让方全部资产的比例%"]
["资产受让方名称",null,null,null,"资产受让方所属主管税务机关（全称）",null,"股权支付金额占交易支付总额的比例%"]
["资产受让方纳税识别号"]
["资产收购交易支付总额",null,null,null,"其中：股权支付额",null,"非股权支付额"]
["资\n产\n转\n让\n方","项目名称（按大类）","公允价值","账面价值","原计税基础","非股权支付对应的资产转让所得或损失","实际取得股权及其他资产"]
[{"$nulls":6},"项目名称","公允价值","计税基础"]
[]
[]
[]
[]
[null,"转让资产合计",{"$nulls":4},"合计"]
["资\n产\n受\n让\n方","项目名称","公允价值","账面价值","原计税基础","非股权支付对应的资产转让所得或损失","实际取得股权及其他资产"]
[{"$nulls":6},"项目名称（按大类）","公允价值","计税基础"]
[null,"1.股权支付额"]
[null,"（1）本企业股权"]
[null,"（2）其控股企业股权"]
[null,"       ①"]
[null,"       ②"]
[null,"…"]
[null,"2.非股权支付额"]
[null,"合计（1+2)",{"$nulls":4},"合计"]
["是否存在资产收购涉及项目所得的税收优惠承继",{"$nulls":4},"优惠已执行年限",null,"优惠剩余年限"]
["谨声明：本人知悉并保证本表填报内容及所附证明材料真实、完整，并承担因资料虚假而产生的法律和行政责任。                            \n          \n"]
["法定代表人签章：            年  月  日"]
["填表人：     ",{"$nulls":5},"填表日期： "]
["填表说明："]
["1.若资产收购业务较复杂，本表不能充分反映企业实际情况，企业可自行补充说明。"]
["2.本表一式两份。资产转让方（资产受让方）及其所属主管税务机关各一份。"]

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["附件1-4"]
["企业重组所得税特殊性税务处理报告表(企业合并)"]
["申报企业名称(盖章)：                                          金额单位：元（列至角分）"]
["合并企业名称 ","合并企业纳税识别号",null,"合并企业所属主管税务机关（全称）"]
[]
["被合并企业名称","被合并企业纳税识别号",null,"被合并企业所属主管税务机关（全称）"]
[1,null,null,1]
[2,null,null,"2"]
["被合并企业股东名称","纳税识别号","持股比例%","被合并企业股东所属主管税务机关（全称）"]
[1,null,null,"1"]
[2,null,null,"2"]
[3,null,null,"3"]
["合并交易的支付总额",null,null,"股权支付额占交易支付总额的比例%"]
["股权支付额（公允价值）",null,null,"股权支付额（原计税基础）"]
["非股权支付额（公允价值）",null,null,"非股权支付额（原计税基础）"]
["是否为同一控制下且不需要支付对价的合并","□ 是","□ 否","非股权支付对应的资产转让所得或损失"]
["被合并企业税前尚未弥补的亏损额",null,null,"被合并企业净资产公允价值"]
["截至合并业务发生当年年末国家发行的最长期限的国债利率",null,null,"可由合并企业弥补的被合并企业亏损的限额"]
["被合并企业资产的原计税基础",null,null,"合并企业接受被合并企业资产的计税基础"]
["被合并企业负债的原计税基础",null,null,"合并企业接受被合并企业负债的计税基础"]
["未确认的资产损失",null,null,"分期确认的收入"]
["被合并企业有关项目所得优惠的剩余期限",null,null,"                年至              年"]
["被合并企业股东取得股权和其他资产情况"]
["股东名称","项目名称",null,"公允价值","计税基础"]
[]
[]
[]
["谨声明：本人知悉并保证本表填报内容及所附证明材料真实、完整，并承担因资料虚假而产生的法律和行政责任。"]
["法定代表人签章：            年  月  日"]
["填表人：                 ",null,null,"填表日期： "]
["填表说明："]
["1.合并企业名称，吸收合并为合并后存续的企业，新设合并为新设企业。"]
["2.被合并企业为两家以上的，应自行增加行次填写。"]
["3.若企业合并业务较复杂，本表不能充分反映企业实际情况，企业可自行补充说明。"]
["4.本表一式两份。合并企业（被合并企业、被合并企业股东）及其所属主管税务机关各一份。"]

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["附件1-5"]
["企业重组所得税特殊性税务处理报告表(企业分立)"]
["申报企业名称(盖章)：                                             金额单位：元（列至角分）"]
["被分立企业名称 ",null,null,"被分立企业所属主管税务机关（全称）"]
["被分立企业纳税识别号"]
["被分立企业","资产",null,"负债","净资产"]
["计税基础"]
["公允价值"]
["被分立企业股东名称 ","持股比例","股权公允价值","股权原计税基础","被分立企业股东所属主管税务机关（全称）"]
[1]
[2]
[]
["分立企业1名称",null,null,"分立企业1所属主管税务机关（全称）"]
["分立企业1纳税识别号"]
["分立企业1","资产",null,"负债","净资产"]
["计税基础"]
["公允价值"]
["分立企业2名称",null,null,"分立企业2所属主管税务机关（全称）"]
["分立企业2纳税识别号"]
["分立企业2","资产",null,"负债","净资产"]
["计税基础"]
["公允价值"]
["分立交易的支付总额",null,null,"股权支付额占交易支付总额的比例%"]
["股权支付额（公允价值）",null,null,"股权支付额（原计税基础）"]
["非股权支付额（公允价值）",null,null,"非股权支付额（原计税基础）"]
["非股权支付对应的资产转让所得或损失"]
["被分立企业分立资产公允价值",null,null,"被分立企业全部资产公允价值"]
["被分立企业未超过法定弥补期限的亏损额",null,null,"分立企业可弥补的被分立企业尚未弥补的亏损额"]
[]
["未确认的资产损失",null,null,"分期确认的收入"]
["被分立企业股东取得股权和其他资产情况"]
["股东名称","项目名称",null,"公允价值","计税基础"]
[]
[]
[]
["谨声明：本人知悉并保证本表填报内容及所附证明材料真实、完整，并承担因资料虚假而产生的法律和行政责任。\n                                                     法定代表人签章：            年  月  日"]
["填表人：                 ",null,null,"填表日期： "]
[]
["填表说明："]
["1.分立企业超过两家的，应增加相应行次填写。"]
["2.若企业分立业务较复杂，本表不能充分反映企业实际情况，企业可自行补充说明。"]
["3.本表一式两份。分立企业（被分立企业、被分立企业股东）及其所属主管税务机关各一份。"]