第四条企业在取得资产、负债时，应当确定其计税基础。
Article 4 Where an enterprise obtains assets or liabilities, it shall determine its tax base.
第四条企业在取得资产、负债时，应当确定其计税基础。
Article 4 Where an enterprise obtains any asset or liability, it shall determine its tax base.
重组完成后，买方取得的资产和卖方取得股权的计税基础均要进行调整。
Tax basis of assets received by buyer and equity obtained seller is required to adjust when the restructuring is completed.
重组完成后，买方取得的资产和卖方取得股权的计税基础均要进行调整。
Tax basis of assets received by buyer and equity obtained seller is required to adjust when the restructuring is completed.
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