|
Q：
|
Which companies are eligible for the deed tax incentives for company division?
|
|
A：
|
A company established in accordance with Chinese laws and regulations and registered within the territory of China.”
|
|
Q：
|
In what situations does the company's division enjoy the deed tax incentives?
|
|
A：
|
The company shall be divided into two or more companies with the same investment entities as the original company in accordance with Chinese laws and contractual agreements.
|
|
Q：
|
Which authorities should a company submit relevant documents to when applying for deed tax incentives?
|
|
A：
|
The company shall be divided into two or more companies with the same investment subject as the original company in accordance with legal provisions and contractual agreements. After the division, the company shall be exempt from deed tax for assuming the ownership of the original company's land and buildings.
The same investment subject refers to the fact that there is no change in the number of investors before and after the company's division, and the proportion of investors' contributions can be changed.
Enterprises should submit relevant documents to the competent tax authorities when applying for the above-mentioned deed tax incentives.
|
|
Q：
|
What are the relevant materials included?
|
|
A：
|
Including supporting documents such as approval from the superior supervisory authority for its restructuring, reorganization, or shareholder meeting resolution; Proof of investment before and after the restructuring.
|
|
Q：
|
What is the basis for enjoying deed tax incentives for company division?
|
|
A：
|
The Announcement of the Ministry of Finance and the State Administration of Taxation on Continuing to Implement the Deed Tax Policy for the Restructuring and Reorganization of Enterprises and Unemployment Units, with a written date of September 22, 2023 and a period from January 1, 2024 to December 31, 2027 (Announcement No. 49 of 2023 of the Ministry of Finance and the State Administration of Taxation).
|
FAQ
