What is asset replacement?

Asset replacement refers to the situation that the controlling shareholder of a listed company replaces the dull assets of the listed company with high-quality assets or cash, or replaces the non-main business assets with the main business assets, including the whole asset replacement and partial asset replacement.

function

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Asset replacement is considered to be the fastest and most obvious way of asset reorganization and is often used. Asset replacement behavior of listed companies is very common.

After the asset replacement, the company's industrial structure will be adjusted and its asset status will be improved.

Matters needing attention

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1, fair value and taxable value of both parties.

2. Tax treatment of asset exchange and input tax treatment of asset exchange.

3. Business processing of assets exchange before exchange (for example, fixed assets exchange must be liquidated first)

4. The recorded value of assets.

5. Turnover tax and income tax

For example, in tax law, this is called barter, and it is regarded as two links: sales and purchase.

The assets exchanged at this time involve the adjustment of income tax.

6. Documents of relevant departments.

If the assets you exchange are mortgage assets or assets invested by investors in kind.