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2008年11月17日财税[2008]142号各省、自治区、直辖市、计划单列市财政厅(局)、地方税务局,新疆生产建设兵团财务局:经研究,现将自然人与其个人独资企业、一人有限责任公司之间土地、房屋权属无偿划转的契税问题明确如下:根据《财政部国家税务总局关于企业改制重组若干契税政策的通知》(财税[2003]184号)第七条规定,“企业改
November 17, 2008 Cai Shui [2008] No. 142 Finance Bureau of the provinces, autonomous regions, municipalities directly under the Central Government, cities under separate state planning, local tax bureaus, and Finance Bureau of Xinjiang Production and Construction Corps: After studying, natural persons and their individual proprietorship enterprises, According to Article 7 of the Notice of the Ministry of Finance and the State Administration of Taxation on Several Deed of Tax Reform on Enterprise Restructuring and Restructuring (Caishui [2003] No. 184), the deed tax on the transfer of ownership of land and houses between limited liability companies is specified as follows: ”Business change