吉林省国税局出台的《支持国有企业改革若干税收政策措施》规定，国企转让全部产权免征增值税。文件规定，企业因收回、转让或清算处置股权投资而发生的股权投资损失，可以在税前扣除，但每一纳税年度扣除的股权投资损失，不得超过当年实现的 Jilin Province IRS issued a number of tax policies and measures to support the reform of state-owned enterprises "provides that state-owned enterprises to transfer all property rights exempt from VAT. The document stipulates that the loss of equity investment incurred by an enterprise as a result of the recovery, transfer or liquidation of equity investments may be deducted before tax but the loss on equity investment deducted for each tax year shall not exceed the amount of equity investment losses realized in the current year