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　　Answer:Restructuring and reorganization is a way for various business entities to improve the efficiency of resource allocation、An important way to improve market competitiveness。In recent years，To support the restructuring and reorganization of enterprises and the restructuring of public institutions，my country’s deed tax、Land value-added tax、Relevant support policies have been introduced in stamp tax and other aspects。But among them，The scope of support for stamp duty is narrow，Only for enterprise restructuring、Supported in a few cases such as mergers and divisions。With the continuous improvement of modern enterprise system，Enterprise restructuring and reorganization methods are increasingly diversified、Complication。In order to further stimulate the endogenous motivation and innovative vitality of various business entities，Promote the construction of a unified national market，Ministry of Finance、The State Administration of Taxation issued the "Announcement on Stamp Duty Policies on Enterprise Restructuring and Reorganization and Public Institution Restructuring" (hereinafter referred to as the "Announcement")，Further improved the enterprise restructuring、Reorganization、Stamp tax policies related to bankruptcy liquidation and restructuring of public institutions，To better support the high-quality development of enterprises。

　　二、Q: What are the main considerations for improving the stamp duty policy for enterprise restructuring and restructuring and public institution restructuring？

　　Answer:First, expand the applicable scope of tax policies。Expand the applicable scope of the stamp duty policy that originally supported enterprise restructuring，Expand appropriately to enterprise restructuring、Reorganization、Bankruptcy liquidation and restructuring of public institutions，Formulate synergy with other taxes，Increase policy support for restructuring and reorganization。

The second is the unified tax policy applicable objects。All eligible enterprise restructuring and restructuring and public institution restructuring，All can enjoy the stamp duty support policy according to regulations，Reflect policy fairness and unity，Stimulate the vitality of various business entities。At the same time，Cancel unnecessary restrictions，Promote the construction of a unified national market。

The third is to refine the application of tax policies。Differentiated enterprise restructuring，Business merger、Separation、Other assets or equity contributions and transfers、Debt restructuring，Specific situations such as restructuring of public institutions，Clear business account books、Taxable Contract、Stamp tax items policies and applicable conditions for property transfer documents and other documents，Improving the accuracy and effectiveness of tax policies。

　　三、Q: What are the main contents of the stamp duty support policy for enterprise restructuring and restructuring and public institution restructuring？

　　Answer:First, in terms of stamp tax policy on business books，The "Announcement" is clear，For new enterprises established during the restructuring and reorganization of enterprises and the restructuring of public institutions，Paid-in capital (share capital) recorded in its newly activated business account book、Total amount of capital reserves，The part that has already paid stamp duty will no longer be subject to stamp duty。For debt-to-equity swaps that occur in restructuring projects approved by the State Council，The debtor’s paid-in capital (equity) increased due to the conversion of debt into capital、Total amount of capital reserves，Exemption from stamp duty。

The second is the stamp duty policy on taxable contracts，The "Announcement" is clear，Various taxable contracts written before the restructuring of enterprises and public institutions but not yet completed，The entity after restructuring inherits the rights and obligations of the original contract and does not change the tax calculation basis of the original contract，Those who have paid stamp duty before restructuring and reorganization will no longer pay stamp duty。

The third is the stamp tax policy on property transfer documents，The "Announcement" is clear，Corporate restructuring、Merge、Separation、Property transfer documents for bankruptcy dafabet casino mobile appliquidation and restructuring of public institutions，Exemption from stamp duty。For people’s governments at or above the county level or their affiliated departments with state-owned asset management responsibilities, land management shall be carried out in accordance with regulations、Administrative adjustments to housing and other ownership rights，And the internal transfer of land to the same investment dafabet online betting websiteentity、Property transfer documents for houses and other ownership documents，Exemption from stamp duty。

The fourth aspect is the applicable conditions for stamp duty policies on restructuring and reorganization，The "Announcement" is clear，After the enterprise is restructured, its original enterprise investment entity continues to exist and holds more than 75% of the equity (shares) in the company after the reorganization (change)，And after restructuring (change), the company will inherit the rights of the original enterprise、Obligation;After the restructuring of a public institution, its original investors (including units that perform the duties of state-owned asset investors) continue to exist and contribute capital (equity) in the enterprise after the restructuring、Shares) ratio exceeds 50%。Business merger、The separation must meet the conditions for the existence of the investment entity or the same investment entity。

　　四、Q: What measures should be taken to facilitate taxpayers to enjoy the stamp duty support policy？

　　Answer:In accordance with the relevant stamp tax collection and management regulations，Taxpayers enjoy relevant stamp duty preferential policies，Implement “self-judgment、Declaration for enjoyment、How to retain relevant information for future reference。To facilitate taxpayers to enjoy stamp duty support policies，Regional tax authorities will take into account local realities，While carrying out targeted policy training and guidance for taxpayers，We will also use innovative publicity methods，Preparation of policy interpretation and application guidelines，Via website、WeChat public account、Promote through video account and other methods，Effectively improve policy awareness and accuracy of implementation。

Source: Ministry of Finance