论文部分内容阅读
各省、自治区、直辖市、计划单列市财政厅(局)、地方税务局,新疆生产建设兵团财务局: 为了促进国民经济持续健康发展,推动企业改革的逐步深化,现就企业改单中有关转制重组的契税政策通知如下; 一、公司制改造公司制改造,是指非公司制企业按照《公司法》要求改建为有限责任公司(含国有独资公司)或股份有限公司,或经批准由有限责任公司变更为股份有限公司。
Finance Bureau (Bureau), Local Taxation Bureau and Xinjiang Production and Construction Corps Finance Bureau of all provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the state plan: In order to promote the sustained and healthy development of the national economy and promote the gradual deepening of enterprise reform, The notice of deed tax policy is as follows: 1. The reform of the company system The reform of the company system refers to the reorganization of a non-commerical enterprise into a limited liability company (including a wholly state-owned company) or a joint stock limited company in accordance with the requirements of the “Company Law”, or approved by a limited liability company Change to a limited liability company.