Therefore, the Market higher or lower than the cost profits or losses the company the transferor does not need to be considered as income or expenses in the calculation of gain or loss for business income tax.
So if the market price is higher or lower than cost. Gains or losses on the Company's transfer must be recognized as income or expense in profit or loss for the corporate income tax.
Therefore, if the market price is higher than or lower cost. The profit or loss arising the transfer income or expenditure is not used in calculating the profit or loss for corporate income tax