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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,现就企业改革中有关转制重组的契税政策规定如下: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。?
In order to promote the sustained and healthy development of the national economy and promote the gradual deepening of enterprise reform, we hereby set out the following deed tax policies on restructuring and reorganization in the enterprise reform: I. The reform of the corporate system The reform of the corporate system means that the non-commerical enterprises follow the requirements of the Company Law Converted into a limited liability company (including a wholly state-owned company) or joint stock limited company, or approved by the limited liability company into a joint stock limited company. ?