[38 tax reductions in 2022] ㉝ Pilot tax policies of real estate investment trust funds in the infrastructure field

At present, my country's economic development is facing the contraction of demand, impact, and expected weakening triple pressure. The tax reduction policy is an effective "pressure reduction valve", which helps to stabilize market entities and thereby stabilize the basic economic market. In 2022, the state implements a new combined tax support policy. It provides tax support for market entities, especially small and medium -sized enterprises, individual industrial and commercial households, manufacturing, and special difficulties.

The "2022 tax reduction and fee reduction 38" column focuses on the relevant policies of tax reduction and fees, helping enterprises and individuals better understand policies, grasp policies, make good use of policies, and release policy dividends to the greatest extent, stimulate market vitality, and stabilize market confidence.

Enjoy the subject

The CSRC and the Development and Reform Commission organize an infrastructure REITs pilot project based on relevant regulations.

Content

(1) Before the establishment of infrastructure REITs, the original equity person transferred the project company equity accordingly to the project company's infrastructure assets, and applicable to special tax treatment, that is, the project company obtained the taxation foundation of infrastructure assets, and based on infrastructure assets The taxation foundation is determined; the original equity person obtains the taxation foundation of the equity of the project company, and is determined by the original tax foundation of infrastructure assets. Primitive equity and project companies are not confirmed and do not levy corporate income tax.

(2) Infrastructure REITs establishment stage, the original equity person to the infrastructure REITS transfer project company's asset transfer evaluation and appraisal value -added. In the current period, the corporate income tax may not be paid temporarily. Pay later. Among them, the original equity person in accordance with the strategic distribution of infrastructure REITs, the appraisal appraisal appraisal corresponding to the REITs share, allows delay to pay corporate income tax during actual transfer.

The original equity person's subscription (holding holdings) of the infrastructure REITs shares through the secondary market, and determine the priority to deal with the strategic distribution share in accordance with the advanced principle of advancement.

(3) Taxes involved in the operation and distribution of infrastructure REITs are implemented in accordance with the provisions of the current tax laws and regulations.

Policy enforcement period

It will be implemented from January 1, 2021. The matters that occur before January 1, 2021 can also enjoy relevant policies.

Policy basis

"Announcement of the General Administration of Taxation on the Infrastructure Field Real Estate Investment Trust Fund (REITS) Pilot Taxation Policy" (announcement of the Taxation Policy of the Pilot Pilot "(announcement of the General Administration of Taxation of the Ministry of Finance No. 2022)

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