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內地繼續實施企業改制重組 合併企業房產轉移不徵增值稅
國家財政部、國家稅務總局發佈關於繼續實施企業改制重組有關土地增值稅政策的公告稱,企業按照有關規定整體改制,包括非公司制企業改製爲有限責任公司或股份有限公司,有限責任公司變更爲股份有限公司,股份有限公司變更爲有限責任公司,對改制前的企業將國有土地使用權、地上的建築物及其附着物轉移、變更到改制後的企業,暫不徵土地增值稅。

按照法律規定或者合同約定,兩個或兩個以上企業合併爲一個企業,且原企業投資主體存續的,對原企業將房地產轉移、變更到合併後的企業,暫不徵土地增值稅。

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