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财政部、国家税务总局日前联合发布《关于企业改制重组若干契税政策的通知》,执行期限为2009年1月1日至2011年12月31口。通知规定,在企业改制方面,非公司制企业整体改建为有限责任公司(含国有独资公司)或股份有限公司,或者有限责任公司整体改建为股份有限公司的,对改建后的公司承受原企业土地、房屋仅属,免征契税;非公司制国有
Recently, the Ministry of Finance and the State Administration of Taxation jointly issued the “Notice Concerning Certain Deed Taxes on Enterprise Restructuring and Restructuring,” with a period of execution from January 1, 2009 to December 2011, 31. The circular stipulates that in the aspect of enterprise restructuring, if the non-commerical enterprise is wholly converted into a limited liability company (including a wholly state-owned company) or a joint stock limited company or a limited liability company is wholly converted into a joint stock limited company, the company after the alteration shall bear the original enterprise land , Housing only, exempt deed tax; non-state-owned company