控股权收购评估项目涉及的投资性房地产评估增值引起的递延税项处理初探——基于标的企业和并购企业两个层面的分析  

Discussion on the Deferred Income Tax Treatment Caused by the Appraisal Increment of Investment Real Estate Involved in the Evaluation of Controlling Stake Acquisition——Based on the Analysis of Two Levels:Merged and Merger Enterprise

作　　者：迟超月 陈玉萍 曹勇 贾容 Chi Chaoyue;Chen Yuping;Cao Yong;Jia Rong(China Cinda Asset Management Co.,Ltd.,Beijing 100031)

机构地区：[1]中国信达资产管理股份有限公司,北京100031

出　　处：《中国资产评估》2022年第9期56-58,F0003,共4页Appraisal Journal of China

摘　　要：探讨股权评估中投资性房地产评估增值涉及的递延所得税项问题,对保证估值的公允性,合理确定交易定价,防止国有资产流失,防范经营业务风险至关重要。本文以实际工作中遇到的评估事项为例,从标的企业及并购企业两个层面出发,对采用资产基础法进行企业价值评估中,投资性房地产评估增值是否应同步确认递延所得税负债项目的问题进行了初步的探讨。This paper takes real case as an example, based on the analysis of two levels:merged and merger enterprise, to makes a preliminary discussion on whether the deferred income tax should be recognized simultaneously as the investment real estate is assessed to increase in the enterprise value appraisal by the asset-based method.

关 键 词：股权收购 投资性房地产评估增值 递延所得税负债 

分 类 号：F272[经济管理—企业管理]