| Notice of the Ministry of Finance and the State Administration of Taxation on the Deed Tax Policy on Continuing to Support the Transformation and Restructuring of Enterprises and Public Institutions | | 财政部、税务总局关于继续支持企业事业单位改制重组有关契税政策的通知 |
| (No. 17 [2018] of the Ministry of Finance) | | （财税〔2018〕17号） |
| The public finance departments (bureaus), and local tax administrations of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; the state tax administrations of Tibet Autonomous Region, Ningxia Hui Autonomous Region and Qinghai Province; and the Financial Bureau of Xinjiang Production and Construction Corps: | | 各省、自治区、直辖市、计划单列市财政厅（局）、地方税务局，西藏、宁夏、青海省（自治区）国家税务局，新疆生产建设兵团财政局： |
| For the purposes of implementing the Opinions of the State Council on Further Optimizing the Market Environment for Mergers, Acquisitions and Restructuring of Enterprises (No. 14 [2014], State Council) and continuing to support the transformation and restructuring of enterprises and public institutions, you are hereby notified of the deed tax policy for the transformation and restructuring of enterprises and public institutions as follows: | | 为贯彻落实《国务院关于进一步优化企业兼并重组市场环境的意见》（国发[2014]14号），继续支持企业、事业单位改制重组，现就企业、事业单位改制重组涉及的契税政策通知如下： |
| I. Transformation of enterprises | | 一、企业改制 |
| Where an enterprise is wholly transformed in accordance with the relevant provisions of the Company Law of the People's Republic of China, including transforming a non-corporate enterprise into a limited liability company or a joint stock limited company, or a limited liability company into a joint stock limited company, or a joint stock limited company into a limited liability company, the company resulting from the transformation (or modification) shall be exempt from deed tax on its succession to the original enterprise's rights to land and buildings if the investors of the original enterprise continue to exist and their equities (or shares) held in the company resulting from the transformation (or modification), which succeeds to the rights and obligations of the original enterprise, account for more than 75%. | | 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，原企业投资主体存续并在改制（变更）后的公司中所持股权（股份）比例超过75%，且改制（变更）后公司承继原企业权利、义务的，对改制（变更）后公司承受原企业土地、房屋权属，免征契税。 |
| II. Transformation of public institutions | | 二、事业单位改制 |
Where a public institution is transformed into an enterprise in accordance with the relevant provisions of the state, the enterprise resulting from the transformation shall be exempt from deed tax on its succession to the original public institution's rights to land and buildings if the original investors continue to exist and their capital contributions to (or equities or shares held in) the enterprise resulting from the transformation account for more than 50%.
．．．．．． | | 事业单位按照国家有关规定改制为企业，原投资主体存续并在改制后企业中出资（股权、股份）比例超过50%的，对改制后企业承受原事业单位土地、房屋权属，免征契税。
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