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各州、市地方税务局,省局直属征收分局:现将《国家税务总局关于全资子公司承受母公司资产有关契税政策的通知》(国税函[2008]514号)转发给你们,请遵照执行。
State, City and Local Taxation Bureau and Provincial Directly Subsidiary Branches: We hereby forward to you the Circular of the State Administration of Taxation on the Relevant Deed Tax Policies for Wholly-Owned Subsidiaries to Take Over the Assets of the Parent Company (Guo Shui Han [2008] No. 514) .