In order to guide enterprises to correctly apply the tax policies for mergers and acquisitions, the Ministry of Finance, the State Administration of Taxation and other departments have compiled the Guidelines for the Main Tax Preferential Policies for Enterprise Mergers and Acquisitions, which sort out the main tax preferential policies and tax collection and management documents that are currently effective in supporting mergers and acquisitions of enterprises, and clarify the applicable subjects, applicable situations, policy contents, implementation requirements and policy bases according to the types of mergers and acquisitions of enterprises, so as to provide taxpayers with concise, easy-to-implement and strong operational guidelines.
Learn today: Preferential deed tax policies for mergers and acquisitions of enterprises - how to apply tax incentives to debt-to-equity swaps?
Source: Internal Revenue Service
Editor: Shen Yiqing