| Notice of the Ministry of Finance and the State Administration of Taxation on Continuing the Implementation of Relevant Land Appreciation Tax Policies 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通知 |
| (No. 57 [2018] of the Ministry of Finance) | | （财税〔2018〕57号） |
| The public finance departments (bureaus), and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; the state taxation bureaus of Tibet Autonomous Region and Ningxia Hui Autonomous Region; 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、宁夏自治区国家税务局，新疆生产建设兵团财政局： |
| In order to support enterprise restructuring and reorganization, and optimize market environment, you are hereby notified of the continued implementation of the land appreciation tax policies involved in the process of enterprise restructuring and reorganization as follows: | | 为支持企业改制重组，优化市场环境，现将继续执行企业在改制重组过程中涉及的土地增值税政策通知如下： |
| I. In accordance with the provisions of the Company Law of the People's Republic of China, unincorporated enterprises shall be entirely restructured into limited liability companies or joint-stock limited companies, and limited liability companies (joint-stock limited companies) shall be entirely transformed into joint-stock limited companies (limited liability companies). The transfer and change of the state-owned land use right and buildings and the attached installations thereon (hereinafter referred to as “real estate”) by an enterprise before restructuring to the restructured enterprise shall be exempt from land appreciation tax for the time being. | | 一、按照《中华人民共和国公司法》的规定，非公司制企业整体改制为有限责任公司或者股份有限公司，有限责任公司（股份有限公司）整体改制为股份有限公司（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，暂不征土地增值税。 |
| For the purpose of this Notice, “entire restructuring” means such a conduct in which a restructured enterprise does not change the investors of an original enterprise and succeeds to all the rights and obligations of the original enterprise. | | 本通知所称整体改制是指不改变原企业的投资主体，并承继原企业权利、义务的行为。 |
II. Where two or more enterprises, in accordance with the law or as agreed on in a contract, are merged into one enterprise and the investors of the original enterprises survive, the transfer and change of real estate by original enterprises to the merged enterprise shall be exempt from land appreciation tax for the time being.
．．．．．． | | 二、按照法律规定或者合同约定，两个或两个以上企业合并为一个企业，且原企业投资主体存续的，对原企业将房地产转移、变更到合并后的企业，暂不征土地增值税。
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