The restructuring of a subsidiary into a company belongs to the merger business stipulated in the document. If it meets the special tax treatment, the unfinished losses of the merged party can be carried forward to the merged party to continue to make up. If it does not meet the special tax treatment, its unfinished losses cannot be carried forward to make up in the merged enterprise.
Zigong is a company invested by the parent company, accounting independently, and cannot be transferred to the parent company, but it can be paid after tax.