The Ministry Of Finance And The State Administration Of Taxation: Enterprises And Institutions Have Been Restructured And Restructured To Enjoy Preferential Tax Deduction And Exemption.

Reporters learned from the Ministry of Finance 2, the Ministry of Finance and the State Administration of Taxation jointly issued a notice to clarify the enterprise.

According to the notice, the non corporate enterprises should be pformed into a limited liability company (including wholly state-owned company) or Limited by Share Ltd according to the relevant regulations, and the limited liability company will be pformed into a Limited by Share Ltd as a whole, and the whole Limited by Share Ltd will be converted into a limited liability company.

In addition, in the pfer of shares (shares), the units or individuals may bear the equity (shares) of the company, and the ownership of the company's land and housing will not be pferred, and no deed tax shall be levied. If two or more companies are merged into a company according to the law and the contract, and the original investment entity shall continue to exist, the company after the merger will inherit the land and house ownership of the original merger parties, and shall be exempted from the deed tax. "(two)

The company shall be divided into two or more than two companies that are the same as the investment entities of the original company in accordance with the provisions of the law and the contract, and the derivative party and the new party shall be exempted from the deed tax from the original enterprise's land and house ownership.

In regard to the institution reform, the notice is clear that in the process of pforming the institution into an enterprise in accordance with the relevant regulations of the state, the investment entity has not changed, and the enterprises that have been reformed are subject to the deed tax instead of the land and house ownership of the original institution.

Where the main body of the investment is changed, the enterprises that have been restructured have relocated all the workers and staff members of the original institutions in accordance with the relevant laws and regulations, and signed all the workers and staff members of the original institutions with a service life of not less than three years of labor employment contracts. They shall be exempted from the deed tax if they bear the ownership of the land and housing of the original institution, and more than 30% of the workers and staff members of the original institution.