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根据《中华人民共和国营业税暂行条例》及其实施细则的有关规定.现将纳税人资产重组有关营业税问题公告如下:纳税人在资产重组过程中,通过合并.分立出售、置换等方式.将全部或者部分实物资产以及与其相关联的债权债务和劳动力一并转让给其他单位和个人的行为,不属于营业税征收范围,其中涉及的不动产、土地使用权转让,不征收营业税。本公告自201 1年10月1日起执行。此前未作处理的,按照本公告的规定执行。《国家税务总局关于转让企业产权不征营业税问题的批复》(国税函
According to “Provisional Regulations of the People’s Republic of China on Business Tax” and the relevant provisions of its implementation details now taxpayers asset restructuring announcement on the business tax issues are as follows: taxpayers in the process of reorganization of assets through mergers, sales, replacement, etc. All or Part of the physical assets and their associated credits, debts and workforce transferred to other units and individuals are not covered by the sales tax. The real estate and land-use rights involved in the transfer are not subject to sales tax. This announcement shall come into force on October 1, 2011. Not previously dealt with, in accordance with the provisions of this announcement. Reply of the State Administration of Taxation on the Issue of Non-Levy of Business Tax on the Transfer of Enterprise Property Rights (Guoshuihan