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.
Cause
Company
Reorganization and reorganization
The exemption or reduction of the deed tax policy mainly involves the pformation of the company's corporate system, the pfer of shares (shares), the merger of companies, the separation of companies, the sale of enterprises, the bankruptcy of enterprises, and the restructuring of public institutions.
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.
Deed tax
。
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.
Sign
Less than three years of labor contract, and half of the contract tax.
- Related reading
- Domestic data | Market Forecast Analysis Of Chinese Women's Shoes Industry In 2019
- Domestic data | 2017年双11服饰战绩榜：双11哪些服饰品牌卖得最好？
- Domestic data | In August 2018, China's Footwear Exports Amounted To 432 Thousand Tons, Down 1.8% From The Same Period Last Year.
- Domestic data | In July 2018, The Total Output Of Leather Shoes And Shoes In China Was 324 Million 719 Thousand, A Decrease Of 2.4% Over The Same Period Last Year.
- Domestic data | In 2018 1-8, China's Footwear Exports Were 3 Million 10 Thousand Tons, Down 1.7% Compared With The Same Period Last Year.
- Domestic data | In 2018 1-8, The Output Of Leather Shoes In Jiangsu Was 47 Million 993 Thousand Pairs, Down 8.8% From The Same Period Last Year.
- Domestic data | Analysis Of China's Footwear And Apparel Retailing Data In 2018 1-9: Retail Sales Grew By 8.9% Year-On-Year (Table)
- Domestic data | In October 2018, China's Footwear Exports Continued To Decline, An Increase Of 6.1% Over The Same Period Last Year.
- Domestic data | 2018 Double Eleven Sports Outdoor Brand Sales Ranking TOP10: Nike First
- Domestic data | Analysis Of China's Footwear And Apparel Retailing Data In 2018 1-10: Retail Sales Grew By 8.4% Year-On-Year (Table)
- Highlights Of The Home Textile Market Highlight &Nbsp; Curtain Screens First Move Pin.
- Hangzhou Sijiqing "China Women'S Clothing Index" Will Be Released Soon
- Guangdong Is Being Rushed To &Nbsp By Labor Export; The Recruitment Price War Is A Dead End.
- The Current Situation Of China'S Textile Industry: Output Value And Profit Growth Slowed Down By &Nbsp;
- Zhejiang Textile Mill Has Become A Common Research Center For Small And Medium-Sized Enterprises.
- New Material Changes The Traditional Pattern Of Shoe Material &Nbsp; Future Warm Shoes May Be Lighter.
- The New Journey To The West Is A Blockbuster &Nbsp.
- The Thirty-Eighth China International Fur And Leather Products Fair Closed In Beijing
- 2012 China (Shenzhen) Pregnancy Baby Products Exhibition Focuses On Market Demand
- Passenger Flow Of China's Largest Leather Base Continues To Increase