财政部国家税务总局关于企业改革中有关契税政策的通知

发布时间：2018-08-18 14:23

【摘要】：正各省、自治区、直辖市、计划单列市财政厅(局)、地方税务局,新疆生产建设兵团财务局: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。在公司制改造中,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、房屋权属的,免征契税;对国有、集体企业经批准改建成全体职工持股的有限责任公司或
[Abstract]:All provinces, autonomous regions, municipalities directly under the Central Government, the Finance Department (Bureau) of municipalities separately listed in the plan, the local tax bureaus, and the Bureau of Finance of the Xinjiang production and Construction Corps: in order to promote the sustained and healthy development of the national economy and to promote the gradual deepening of enterprise reform, The following is the notice of the deed tax policy concerning the restructuring of the enterprise reform: first, the transformation of the corporate system, It refers to the conversion of a non-corporate enterprise into a limited liability company (including a wholly state-owned company) or a joint stock limited company in accordance with the requirements of the Company Law or, upon approval, from a limited liability company to a joint stock limited company. In the transformation of the corporate system, no deed tax shall be levied on the corporate enterprises which have not changed the investment subject and the proportion of the capital contribution to the original enterprise land and the housing ownership; and to the joint stock limited company, which has been exclusively initiated and set up by the public offering, shall bear the land of the originator, Housing ownership shall be exempted from deed tax; a state-owned, collective enterprise shall, upon approval, be converted into a limited liability company in which all its staff and workers hold shares; o
【分类号】：F812.42

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