Workflow
企业、事业单位改制重组,契税如何处理?
蓝色柳林财税室·2025-08-25 15:10

Group 1 - The article discusses the extension of tax exemption policies for enterprises and institutions undergoing restructuring, valid until December 31, 2027 [4] - Enterprises can enjoy tax exemptions during restructuring if the original investment entity retains over 75% of the equity in the new company formed [4][5] - Institutions converting to enterprises can also benefit from tax exemptions if the original investment entity holds more than 50% of the equity in the new enterprise [6] Group 2 - Companies merging can be exempt from tax if the original investment entity continues to exist and the merged company takes over the land and property rights of the merging parties [9] - In cases of company division, tax exemptions apply if the new companies formed retain the same original investment entity and take over the land and property rights [11] Group 3 - In bankruptcy situations, creditors can inherit the land and property rights of the bankrupt enterprise without tax, while non-creditors can also benefit from tax exemptions under certain conditions [14] - Administrative adjustments or transfers of state-owned land and property rights between government entities or state asset management departments are exempt from tax [15][16] Group 4 - Companies undergoing debt-to-equity swaps approved by the State Council can also inherit land and property rights without incurring tax [17] - The article clarifies that land and property rights transferred through certain methods, such as state allocation or capital contributions, are not included in the tax exemption scope [19]