Topic description
What problem does this topic solve?
Organize enterprise restructuring policies including equity transfers, asset transfers, mergers and splits, special tax treatment, and transaction pricing.
This page links the original policy text, official interpretations, and practical implementation points in the same business scenario, helping enterprises build a complete policy chain.
Policy List
Policies and official interpretations related to enterprise reorganization and equity transfer
Announcement of the State Taxation Administration on Matters Concerning the Administration of Income Tax Treatment of Enterprise Reorganization Transactions
Understand in one sentence: The announcement applies to enterprise restructuring transactions with a restructuring date on or after January 1, 2026. For enterprise mergers and divisions, the part that meets the conditions of resident enterprise shareholders reaching agreement, total shareholding ratio exceeding 50%, and other conditions may apply special tax treatment; the remaining part applies general tax treatment, and the merging or dividing enterprise may choose an irrevocable simplified calculation method for the assets and liabilities obtained therein.
Common Questions
How to check and use enterprise reorganization and equity transfer?
How to use corporate restructuring and equity transfer?
First confirm the business scenario through the topic page, then enter the individual policy page to check the original policy text, official interpretation, applicable objects, implementation checklist, and risk alerts.
Is the Kailing interpretation an official position?
No. Both the official original text and official interpretation are marked as sourced from the State Taxation Administration. Kailing analysis is used to assist enterprises in understanding and implementation and does not replace the opinion of the competent tax authority.
Source and responsibility
Content source and review records
- Main basis
- Policy and Regulation Database of the State Taxation Administration and official public interpretations
- Content organization
- Kailing Policy Research Group
- Update time
- 2026-07-27
Policy content is for reference only; specific implementation is subject to the original policy text and the standards of the competent tax authorities.