关于企业改制重组有关土地增值税政策的通知

发布时间：2018-03-24 17:52

本文选题：土地增值税　切入点：企业改制重组　出处：《会计师》2015年06期

【摘要】：正财税[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、
[Abstract]:Income tax [2015]5 number of the provinces, autonomous regions, municipalities directly under the central government, municipalities finance department (bureau), Local Taxation Bureau, Tibet, Ningxia, Qinghai province (autonomous region) the State Administration of Taxation, the Finance Bureau of Xinjiang production and Construction Corps for the implementation of the State Council on further optimization of corporate mergers and acquisitions market opinions (Guo No. [2014]14), the land value-added tax policy notice of the enterprises involved in the restructuring process as follows: first, in accordance with the provisions of the company law in People's Republic of China < >, non corporate overall converted into a limited liability company or Limited by Share Ltd, limited liability company (Limited by Share Ltd) for the reconstruction of the whole Limited by Share Ltd (limited liability company) on the reconstruction. The enterprise will be state-owned land, housing ownership transfer, changes to the reconstruction of the enterprise, not to levy land value-added tax. The notice referred to the whole renovation is not to change the original enterprise investment The main body of assets and inherit the rights and obligations of the original enterprise. Two, according to the law or contract, two or more than two enterprises are merged into an enterprise, and the original business owners continue to transfer the state-owned land and house ownership to the original enterprise.

【作者单位】：财政部;国家税务总局;
【分类号】：D922.22

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