According to the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Certain Deed Tax Policies for Enterprise Restructuring and Reorganization and the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Stamp Tax Policies in the Process of Enterprise Restructuring, the deed tax and stamp tax policies in the process of postal express logistics business restructuring of China Post Group Corporation are hereby clarified as follows:
The land and house ownership of China Post Express Logistics Company, China Post Express Logistics Co., Ltd. and their subordinate enterprises in the process of post express logistics business restructuring shall be exempted from deed tax. Deed tax shall be levied on China Post Group Corporation and its affiliated enterprises that have obtained the original state-owned allocated land use right by means of transfer or state investment (shareholding).
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On the basis of the current preferential tax policies for reemployment of laid-off workers, the Notice has been adjusted and improved, mainly including:
First, focus on supporting self-employment. On the basis of promoting the development of tax incentives for small and medium-sized enterprises, the new employment tax incentives are mainly aimed at individual operators and actively support individuals to start their own businesses.
The second is to expand the scope of people who enjoy preferential tax policies for self-employed. Compared with the range of people who used to enjoy the preferential tax policy for self-employment according to special groups, the definition of the applicable object of the new preferential tax policy for self-employment is based on the fact that they have been registered as unemployed in public employment service institutions for more than half a year.
That is, from laid-off workers and poor groups in a few cities to all personnel included in the employment and unemployment registration management system. Laid-off workers, college graduates, migrant workers, people with employment difficulties, zero-employment families, registered unemployed people within the working age of families enjoying the minimum living guarantee for urban residents and other key employment groups.
They are all covered by the new employment tax preferential policies. At the same time, in order to support and encourage college graduates to start their own businesses, college graduates within the graduation year will also be included in the scope of application of preferential tax policies for starting their own businesses.
The third is to maintain the original preferential policies. We will continue to make good use of the preferential tax policies for reemployment of laid-off workers. For those who engage in self-employment with the Employment and Unemployment Registration Certificate, the actual business tax, urban maintenance and construction tax, education surcharge and personal income tax that should be paid in that year will be deducted in turn according to the annual limit of 8,000 yuan per household within 3 years.
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