announcement
high
2023-09-28
Announcement on Continuing the Land Value-Added Tax Policy for Enterprise Restructuring and Reorganization
财政部 税务总局关于继续实施企业改制重组有关土地增值税政策的公告
财政部
mof
This joint announcement by the Ministry of Finance and the State Taxation Administration continues the implementation of land value-added tax policies to support enterprise restructuring and reorganization, aiming to optimize the market environment.
Document Text
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财政部 税务总局公告2023年第51号<br>
为支持企业改制重组，优化市场环境，现就继续执行有关土地增值税政策公告如下：<br>
一、企业按照《中华人民共和国公司法》有关规定整体改制，包括非公司制企业改制为有限责任公司或股份有限公司，有限责任公司变更为股份有限公司，股份有限公司变更为有限责任公司，对改制前的企业将国有土地使用权、地上的建筑物及其附着物（以下称房地产）转移、变更到改制后的企业，暂不征收土地增值税。
Topics
tax policy
enterprise restructuring
land value-added tax
Metadata
| Publisher | 财政部 |
| Site | mof |
| Date | 2023-09-28 |
| Category | regulation |
| Policy Area | 税收政策 |
| CMS Category | 政策发布 |
Verification