国家税务总局关于中国建筑工程总公司重组改制边程中转让股权不征营业税的问题

• 出 处: 吉林财税
• 发表日期: 2003年02期
• 关键词: 国家税务总局 征税范围 转让行为 程中 资产额 法人公司 应税劳务 国税函

按照国务院的要求,中国建筑工程总公司正在进行改制。在改制过程中先对拟分离的专业分公司进行资产评估,再按照中介机构的评估净资产额,以一定比例折合为持有改制后独立法人公司股份,其后将持有的股份平价转让给改制后注册成立的专业分公司。对中国建筑工程总公司改制过程中涉及的股权转让行为

In accordance with the State Council’s request, China State Construction Engineering Corporation is undergoing restructuring. In the process of restructuring, the Company plans to conduct an asset evaluation on the professional branch to be separated and then, according to the estimated net asset value of the intermediary agency, convert it into a proportion of the shares of an independent legal person company after the restructuring and transfer the par value of the shares it holds After the restructuring of the registered professional branch. On the China Construction Engineering Corporation involved in the restructuring process of equity transfer