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为了支持企业、事业单位改革,促进国民经济持续、健康发展,《财政部国家税务总局关于企业事业单位改制重组契税政策的通知》(财税[2012]4号)就企业、事业单位改制重组等涉及的契税优惠政策进行重新明确。与《财政部国家税务总局关于企业改制重组若干契税政策的通知》(财税[2008]175号)相比,新政策既有许多相同之处也有不少变化。现结合相关法规,就企业改制重组适用契税新政策应注意事项进行分析。注意事项一:同一投资主体内部,注意免征契税的范围财税[2012]4号文规定:“同一投资主体内部所属企业之间土地、房屋权属的划转,包括母公司与其全资子公司之
In order to support the reform of enterprises and public institutions and promote the sustained and healthy development of the national economy, the Notice of the Ministry of Finance and the State Administration of Taxation on the Reform of Deed Taxes on Enterprises and Institutions (Cai Shui [2012] No.4) has been formulated in respect of the restructuring and reorganization of enterprises and public institutions The deed tax preferential policies to be redefined. Compared with the Circular of the Ministry of Finance and the State Administration of Taxation on Several Deed Tax Reform Concerning Enterprise Restructuring and Restructuring (Cai Shui [2008] No.175), the new policy has many similarities and many changes. Now combined with relevant laws and regulations, the reform of the restructuring of enterprises deed tax policy should pay attention to the matters needing attention. Note one: the same investment within the body, pay attention to the scope of exemption deed tax Cai Shui [2012] No. 4 provides: ”ownership of the same investment within the enterprise ownership transfer of land, including the parent company and its wholly owned Company