求助!自行翻译是否正确!求批评指正

发表于:2014-10-31 22:18 [只看楼主] [划词开启]

国有控股公司以其部分资产投资组建新公司,且该国有控股公司占新公司股份超过85%,对新公司承受该国有控股公司土地、房屋权属,免征契税。上述所称国有控股公司,是指国家出资额占有限责任公司资本总额超过50%,或国有股份占股份有限公司股本超过50%的公司。

If state-holding company invests part of its assets to form a new company while the state-holding company owns over 85% shares of the new company, and the new company takes over the land 、housing ownership and tax-exempt from the state-holding company, shall be exempted from deed tax. The state-holding company that mentioned above is the company whose shares over 50% belongs to the state, including corporation and LLC.

2、公司股权(股份转让)Company equity (stock) transfer

在股权(股份)转让中,单位、个人承受公司股权(股份),公司土地、房屋权属不发生转移,不征收契税。

In the course of the equity (stock) transfer, units or individuals inheriting company equity (stock) without the company’s ownership of the land and housing shifting, the deed tax shall be exempted.

3、资产划转Assets transferred

对承受县级以上人民政府或国有资产管理部门按规定进行行政性调整、划转国有土地、房屋权属的单位,免征契税。

Units as transferee acquiring state-owned land or housing ownership by administrative adjustment or transferring from People’s Government above county level or Department of State-owned Property shall be exempted from deed tax.

同一投资主体内部所属企业之间土地、房屋权属的划转,包括母公司与其全资子公司之间,同一公司所属全资子公司之间,同一自然人与其设立的个人独资企业、一人有限公司之间土地、房屋权属的划转,免征契税。

The transfer of land or housing inside the same investor, between parent company and its wholly owned subsidiary, between wholly owned subsidiaries which belongs to one parent company, between natural and his wholly owned enterprise or LLC, shall be exempted from deed tax.

4、事业单位改制 Reform in public institutions

事业单位按照国家有关规定改制为企业的过程中,投资主体没有发生变化的,对改制后的企业承受原事业单位土地、房屋权属,免征契税。投资主体发生变化的,改制后的企业按照《中华人民共和国劳动法》等有关法律法规妥善安置原事业单位全部职工,与原事业单位全部职工签订服务年限不少于三年劳动用工合同的,对其承受原事业单位的土地、房屋权属,免征契税;与原事业单位超过30%的职工签订服务年限不少于三年劳动用工合同的,减半征收契税。

In the process of institutional enterprization in accordance with the relevant provisions of the state, if the investors do not change, enterprises after the reform acquiring the original units of land or housing shall be exempted from deed tax; if the investors changed, the new enterprises have to properly arrange all staff in the original institution according to Labor Law of P.R.C. The inherit of land or housing shall be exempted from deed tax if the new enterprises sign labor contracts no less than three years with all staff of the original institutions. The deed tax shall be halved if more than 30% of original staff in the new enterprises signed the contracts no less than 3 years.

最后编辑于:2015-03-04 13:15
分类: 答疑专区
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