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在生产经营过程中,可能会遇到资产转让行为,将会涉及系列的税收问题,涉及多项税种及相关规定,归纳起来有以下几方面。一契税1土地使用权、房屋所有权转让,由受让方交纳契税。2公司制改造、股权重组时,对改建后的公司承受原企业土地、房屋权属,免征契税。3企业改制重组过程中,同一投资主体内部所属企业之间土地、房屋权属的无偿划
In the process of production and operation, it may encounter assets transfer behavior, it will involve a series of tax issues, involving a number of taxes and related regulations, summed up the following aspects. A deed tax 1 land use rights, housing ownership transfer, the deed by the transferee deed tax. 2 corporate restructuring, equity restructuring, the restructuring of the company to accept the original land, housing ownership, exempt deed tax. 3 Enterprise restructuring and reorganization process, the same investment within the entity owned by the owner of the land,