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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。 在公司制改革中,对不改变投资主体和出资比例改建成的公司制企业承受原企业土地、房屋权属的,不征契税;对独家发起、募集设立的股份有限公司承受发起人土地、房屋权
In order to promote the sustained and healthy development of the national economy and promote the gradual deepening of enterprise reform, we hereby inform you of the deed tax policy on restructuring and reorganization in the enterprise reform as follows: I. The reform of the corporate system The reform of the corporate system means that non-commerical enterprises, in accordance with the Company Law, Requires conversion to a limited liability company (including a wholly state-owned company) or joint stock limited company, or approved by a limited liability company changed to a joint stock limited company. In the reform of the company system, the company that does not change the main body of the investment and the proportion of the investment is converted into a company-owned enterprise that inherits the original enterprise land and house ownership does not impose deed tax; for the exclusive sponsor, right