企业接收股东投入固定资产，是否要确认收入缴纳企业所得税？

Group 1 - The announcement clarifies the corporate income tax treatment for enterprises receiving assets from shareholders, stating that if the assets are treated as capital contributions, they should not be included in the total income, and the tax basis should be determined at fair value [2][4] - For assets received from shareholders that are treated as income, they must be included in the total income at fair value, and corporate income tax should be calculated accordingly [4] - The announcement also addresses the treatment of government-contributed assets, specifying that non-monetary assets should be valued at the government's determined value for tax purposes [3] Group 2 - Insurance companies can deduct various reserves from their taxable income, including unexpired liability reserves and reported but unpaid claims reserves, according to the relevant regulations [6] - Training expenses for nuclear power plant operators can be deducted as part of the company's operating costs, but must be distinctly accounted for from general employee education expenses [7] - The announcement outlines the depreciation treatment for fixed assets, indicating that if the accounting depreciation period is shorter than the tax law's minimum, the excess must be added to taxable income [8] Group 3 - The announcement is applicable for the corporate income tax settlement for the year 2013 and onwards, with specific provisions for assets received before the announcement date [9]