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关于资产重组的流转税政策主要有《关于纳税人资产重组有关营业税问题的公告》(国家税务总局公告2011年第51号,以下简称“51号公告”)《关于纳税人资产重组有关增值税问题的公告》(国家税务总局公告2011年第13号,以下简称“13号公告”)《国家税务总局关于纳税人资产重组有关增值税问题的公告》(国家税务总局公告2013年第66号,以下简称“66
On the asset restructuring of the turnover tax policies are ”on the taxpayer asset restructuring business tax notice“ (State Administration of Taxation Announcement 2011 51, hereinafter referred to as ”51“) on the taxpayer asset restructuring related to value-added (Circular of the State Administration of Taxation, No. 13 of 2011, hereinafter referred to as ”Notice No. 13“) Notice of the State Administration of Taxation on Issues Concerning Value-added Tax Concerning the Reorganization of Taxpayers’ Assets (Announcement of the State Administration of Taxation in 2013 66, hereinafter referred to as ”66