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财税[2015]5号各省、自治区、直辖市、计划单列市财政厅(局)、地方税务局,西藏、宁夏、青海省(自治区)国家税务局,新疆生产建设兵团财务局:为贯彻落实《国务院关于进一步优化企业兼并重组市场环境的意见》(国发[2014]14号),现将企业在改制重组过程中涉及的土地增值税政策通知如下:一、按照《中华人民共和国公司法》的规定,非公司制企业整体改建为有限责任公司或者股份有限公司,有限责任公司(股份有限公司)整体改建为股份有限公司(有限责任公司)。对改建前的企业将国有土地、房屋权属转移、变更到改建后的企业,暂不征土地增值税。本通知所称整体改建是指不改变原企业的投资主体,并承继原企业权利、义务的行为。二、按照法律规定或者合同约定.两个或两个以上企业合并为一个企业,且原企业投资主体存续的,对原企业将国有土地、房屋权属转移、
Finance Bureau of the provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the state planning, Finance Bureau of the State Administration of Taxation in Tibet, Ningxia and Qinghai Province (autonomous regions) and the Xinjiang Production and Construction Corps Finance and Taxation Bureau (Cai Shui [2015] No. 5): In order to implement the " Opinions on Further Optimizing the Market Environment for Merger and Reorganization (Guo Fa [2014] No. 14), we hereby notify the following as the land value increment tax policies involved in the process of restructuring and reorganization: I. In accordance with the provisions of the Company Law of the People’s Republic of China , The non-commerical enterprises as a whole into a limited liability company or limited liability company, limited liability company (limited liability company) as a whole converted into a joint stock limited company (limited liability company). Before the transformation of the state-owned land, housing ownership transfer, change to the rebuilt enterprises, temporary land value added tax will not be levied. The overall remodeling referred to in this circular refers to the act of not changing the main investors of the original enterprise and inheriting the original enterprise rights and obligations. In accordance with the provisions of the law or the contract.When two or more enterprises merged into an enterprise, and the original business investment entities exist, the original enterprise will state-owned land, housing ownership transfer,