Investing in foreign companies, mergers and acquisitions, shareholding changes, to retain M&A and changes in shareholdings. The Ministry of Finance said that the profit-making business has invested in foreign companies. For the full sale, if the failure to prompt the change in the number of shares, the relevant acquisition cost and the calculation of the profit and loss, the documents shall not be reported as losses for the profit-making business.

The example shows that Company A handles the income tax settlement report for the profit-making business in the year of 105, and reports that the investment of foreign company A company has lost more than RMB 30 million, because its shareholding in the sale of foreign company A company is different from the equity of the original investment company P, and Company A did not promptly calculate the information on the cost per acquisition and the profit or loss of the sale, and whether it was approved and approved, the amount of tax payable should be more than RMB 5 million.

Although Company A’s review stage advocated the original investment in P Company, it applied to the Investment Review Committee of the Ministry of Economic Affairs for approval, and Company P changed its name to Company A after multiple mergers and acquisitions, and the number of shares held by Company A changed from 2 million shares to 460,000 shares. In the case of the company, Company A sold 460,000 shares in full in the amount of more than 60,000 yuan in 105, and the loss should be recognized. However, Company A cannot prompt the process of converting its company A shares into P company and how to obtain the cost data of P company's calculation of new shares. It is impossible to calculate the profit and loss and the loss cannot be recognized. After the decision is rejected, the decision is rejected and the decision is rejected. .