2012年(nian)2月(yue)上(shang)(shang)(shang)市(shi)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)A股(gu)(gu)(gu)(gu)份有(you)限(xian)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)分立(li)為B公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)和(he)C公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)。分立(li)后(hou)，B公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)和(he)C承繼(ji)及(ji)承接(jie)A公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)的(de)(de)(de)(de)所(suo)有(you)資產、負債、權(quan)益(yi)、業務(wu)和(he)人員；A公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)的(de)(de)(de)(de)股(gu)(gu)(gu)(gu)東成為B公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)和(he)C公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)的(de)(de)(de)(de)股(gu)(gu)(gu)(gu)東；A公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)終(zhong)止上(shang)(shang)(shang)市(shi)并不經過清算程序辦理注銷(xiao)手續。B公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)和(he)C公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)的(de)(de)(de)(de)股(gu)(gu)(gu)(gu)票在(zai)獲得批(pi)準后(hou)在(zai)證券交(jiao)易所(suo)上(shang)(shang)(shang)市(shi)。A公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)的(de)(de)(de)(de)主要股(gu)(gu)(gu)(gu)東是(shi)(shi)D公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)持(chi)股(gu)(gu)(gu)(gu)26.90%、E公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)持(chi)股(gu)(gu)(gu)(gu)22.29%和(he)F公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)持(chi)股(gu)(gu)(gu)(gu)17.92%，其他公(gong)(gong)(gong)(gong)(gong)(gong)(gong)眾持(chi)有(you)占全(quan)部(bu)股(gu)(gu)(gu)(gu)本的(de)(de)(de)(de)32.89%。A公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)在(zai)分立(li)日在(zai)冊的(de)(de)(de)(de)所(suo)有(you)股(gu)(gu)(gu)(gu)東，其持(chi)有(you)的(de)(de)(de)(de)每股(gu)(gu)(gu)(gu)A公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)股(gu)(gu)(gu)(gu)份將(jiang)轉(zhuan)換為一(yi)股(gu)(gu)(gu)(gu)B公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)的(de)(de)(de)(de)股(gu)(gu)(gu)(gu)份和(he)一(yi)股(gu)(gu)(gu)(gu)C公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)的(de)(de)(de)(de)股(gu)(gu)(gu)(gu)份。在(zai)此基礎上(shang)(shang)(shang)，D公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)將(jiang)其持(chi)有(you)的(de)(de)(de)(de)C公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)的(de)(de)(de)(de)股(gu)(gu)(gu)(gu)份與E公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)持(chi)有(you)的(de)(de)(de)(de)B公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)的(de)(de)(de)(de)股(gu)(gu)(gu)(gu)份互(hu)相(xiang)無償劃(hua)轉(zhuan)，上(shang)(shang)(shang)述股(gu)(gu)(gu)(gu)權(quan)劃(hua)轉(zhuan)是(shi)(shi)本次分立(li)上(shang)(shang)(shang)市(shi)的(de)(de)(de)(de)一(yi)部(bu)分，將(jiang)在(zai)分立(li)后(hou)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)股(gu)(gu)(gu)(gu)票上(shang)(shang)(shang)市(shi)前(qian)完成。

　　一、增值稅和營業(ye)稅的處(chu)理

　　根據《國家稅(shui)(shui)務(wu)總局(ju)(ju)關(guan)于納稅(shui)(shui)人(ren)資(zi)(zi)產重(zhong)組有關(guan)增(zeng)值稅(shui)(shui)問題(ti)的(de)(de)公(gong)告(gao)(gao)》（國家稅(shui)(shui)務(wu)總局(ju)(ju)公(gong)告(gao)(gao)2011年(nian)(nian)第13號(hao)）的(de)(de)規定，此次交易過程(cheng)中涉(she)及(ji)到(dao)的(de)(de)貨(huo)物轉移無需繳納增(zeng)值稅(shui)(shui)。根據《國家稅(shui)(shui)務(wu)總局(ju)(ju)關(guan)于納稅(shui)(shui)人(ren)資(zi)(zi)產重(zhong)組有關(guan)營業(ye)稅(shui)(shui)問題(ti)的(de)(de)公(gong)告(gao)(gao)》（國家稅(shui)(shui)務(wu)總局(ju)(ju)公(gong)告(gao)(gao)2011年(nian)(nian)第51號(hao)）的(de)(de)規定，本次交易屬于新設(she)分(fen)立，屬于產權(quan)轉讓的(de)(de)范疇，涉(she)及(ji)到(dao)的(de)(de)土地使用權(quan)和不動產的(de)(de)轉移不征營業(ye)稅(shui)(shui)。

　　二、土(tu)地增值(zhi)稅的處理

　　《財政部(bu)國家(jia)稅(shui)務總局關于(yu)(yu)土(tu)地(di)(di)(di)增(zeng)(zeng)值稅(shui)一些(xie)具(ju)體問題規(gui)(gui)定的通知》（財稅(shui)字[1995]第048號）的第二(er)條關于(yu)(yu)企(qi)(qi)業(ye)兼并(bing)轉讓房地(di)(di)(di)產(chan)(chan)的征免稅(shui)問題時(shi)規(gui)(gui)定：“在企(qi)(qi)業(ye)兼并(bing)中(zhong)，對被兼并(bing)企(qi)(qi)業(ye)將房地(di)(di)(di)產(chan)(chan)轉讓到(dao)兼并(bing)企(qi)(qi)業(ye)中(zhong)的，暫免征收土(tu)地(di)(di)(di)增(zeng)(zeng)值稅(shui)。”，基于(yu)(yu)此規(gui)(gui)定，A股份公司(si)無需就土(tu)地(di)(di)(di)使用權和不動產(chan)(chan)的轉移繳(jiao)納土(tu)地(di)(di)(di)增(zeng)(zeng)值稅(shui)。

　　三(san)、契稅和印花稅的處(chu)理

　　《財政部(bu)、國家稅務總局關(guan)于關(guan)于企(qi)業事業單位改(gai)制重組(zu)契稅政策(ce)的(de)通知》（財稅[2012]4號(hao)）規定：“自2012年1月(yue)1日至2014年12月(yue)31日為止，公司依照法律規定、合同約(yue)定分(fen)設(she)為兩個或兩個以上與原(yuan)公司投資主體相同的(de)公司，對派生方、新設(she)方承受原(yuan)企(qi)業土(tu)(tu)地、房屋(wu)權屬，免征契稅。因此，B公司和C公司無需就(jiu)其受讓(rang)A股份公司的(de)土(tu)(tu)地房屋(wu)權屬繳納契稅。

　　《財政部 國(guo)家稅(shui)務總局關于企(qi)(qi)業(ye)(ye)改制(zhi)(zhi)過程(cheng)中有關印(yin)花(hua)稅(shui)政策的(de)(de)(de)通知》（財稅(shui)[2003]183 號）第三條規(gui)(gui)定“企(qi)(qi)業(ye)(ye)因(yin)改制(zhi)(zhi)簽訂的(de)(de)(de)產(chan)權(quan)轉移(yi)書據(ju)免予(yu)(yu)貼花(hua)”，該條的(de)(de)(de)意思是指將原有企(qi)(qi)業(ye)(ye)的(de)(de)(de)全部或(huo)部分產(chan)權(quan)轉移(yi)到改制(zhi)(zhi)后(hou)的(de)(de)(de)新企(qi)(qi)業(ye)(ye)所簽訂的(de)(de)(de)產(chan)權(quan)轉移(yi)書據(ju)免予(yu)(yu)貼花(hua)，其它的(de)(de)(de)產(chan)權(quan)轉移(yi)書據(ju)均應(ying)按規(gui)(gui)定貼花(hua)。

　　《財政(zheng)(zheng)部(bu)，國(guo)家稅(shui)務(wu)總局關于(yu)企(qi)業(ye)(ye)(ye)(ye)改(gai)(gai)(gai)制(zhi)過程中有(you)(you)關印花(hua)(hua)稅(shui)政(zheng)(zheng)策的(de)(de)(de)通(tong)知》（財稅(shui)[2003]183 號）第(di)(di)一條第(di)(di)（一）項規(gui)(gui)定：“實行公(gong)司(si)(si)制(zhi)改(gai)(gai)(gai)造(zao)的(de)(de)(de)企(qi)業(ye)(ye)(ye)(ye)在(zai)(zai)改(gai)(gai)(gai)制(zhi)過程中成(cheng)(cheng)立(li)的(de)(de)(de)新(xin)(xin)企(qi)業(ye)(ye)(ye)(ye)（重新(xin)(xin)辦(ban)理法人(ren)(ren)登(deng)記(ji)的(de)(de)(de)），其新(xin)(xin)啟用(yong)的(de)(de)(de)資(zi)(zi)金(jin)賬簿記(ji)載(zai)的(de)(de)(de)資(zi)(zi)金(jin)或因企(qi)業(ye)(ye)(ye)(ye)建立(li)資(zi)(zi)本紐帶關系而(er)(er)增(zeng)加(jia)(jia)的(de)(de)(de)資(zi)(zi)金(jin)，凡(fan)原(yuan)已(yi)貼(tie)(tie)花(hua)(hua)的(de)(de)(de)部(bu)分(fen)(fen)可不再貼(tie)(tie)花(hua)(hua)，未貼(tie)(tie)花(hua)(hua)的(de)(de)(de)部(bu)分(fen)(fen)和(he)(he)(he)以(yi)(yi)后新(xin)(xin)增(zeng)加(jia)(jia)的(de)(de)(de)資(zi)(zi)金(jin)按規(gui)(gui)定貼(tie)(tie)花(hua)(hua)。公(gong)司(si)(si)制(zhi)改(gai)(gai)(gai)造(zao)包(bao)括(kuo)(kuo)國(guo)有(you)(you)企(qi)業(ye)(ye)(ye)(ye)依《公(gong)司(si)(si)法》整(zheng)體改(gai)(gai)(gai)造(zao)成(cheng)(cheng)國(guo)有(you)(you)獨資(zi)(zi)有(you)(you)限(xian)責任(ren)公(gong)司(si)(si)；企(qi)業(ye)(ye)(ye)(ye)通(tong)過增(zeng)資(zi)(zi)擴股或者(zhe)轉讓部(bu)分(fen)(fen)產(chan)權，實現他(ta)人(ren)(ren)對企(qi)業(ye)(ye)(ye)(ye)的(de)(de)(de)參(can)股，將企(qi)業(ye)(ye)(ye)(ye)改(gai)(gai)(gai)造(zao)成(cheng)(cheng)有(you)(you)限(xian)責任(ren)公(gong)司(si)(si)或股份有(you)(you)限(xian)公(gong)司(si)(si)；企(qi)業(ye)(ye)(ye)(ye)以(yi)(yi)其部(bu)分(fen)(fen)財產(chan)和(he)(he)(he)相應債務(wu)與他(ta)人(ren)(ren)組建新(xin)(xin)公(gong)司(si)(si)；企(qi)業(ye)(ye)(ye)(ye)將債務(wu)留在(zai)(zai)原(yuan)企(qi)業(ye)(ye)(ye)(ye)，而(er)(er)以(yi)(yi)其優質財產(chan)與他(ta)人(ren)(ren)組建的(de)(de)(de)新(xin)(xin)公(gong)司(si)(si)。”第(di)(di)一條第(di)(di)（二(er)）項規(gui)(gui)定：“以(yi)(yi)合(he)并或分(fen)(fen)立(li)方式成(cheng)(cheng)立(li)的(de)(de)(de)新(xin)(xin)企(qi)業(ye)(ye)(ye)(ye)，其新(xin)(xin)啟用(yong)的(de)(de)(de)資(zi)(zi)金(jin)賬簿記(ji)載(zai)的(de)(de)(de)資(zi)(zi)金(jin)，凡(fan)原(yuan)已(yi)貼(tie)(tie)花(hua)(hua)的(de)(de)(de)部(bu)分(fen)(fen)可不再貼(tie)(tie)花(hua)(hua)，未貼(tie)(tie)花(hua)(hua)的(de)(de)(de)部(bu)分(fen)(fen)和(he)(he)(he)以(yi)(yi)后新(xin)(xin)增(zeng)加(jia)(jia)的(de)(de)(de)資(zi)(zi)金(jin)按規(gui)(gui)定貼(tie)(tie)花(hua)(hua)。合(he)并包(bao)括(kuo)(kuo)吸收合(he)并和(he)(he)(he)新(xin)(xin)設(she)合(he)并。分(fen)(fen)立(li)包(bao)括(kuo)(kuo)存續分(fen)(fen)立(li)和(he)(he)(he)新(xin)(xin)設(she)分(fen)(fen)立(li)。”