合并后的企业承受原合并的土地权需要缴纳契税吗-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	合并后的企业承受原合并的土地权需要缴纳契税吗
释义	法律分析：合并后的公司承受原合并的土地权不需要缴纳契税。法律依据：《财政部国家税务总局关于公司事业单位改制重组契税政策的通知》第三条两个或两个以上的公司，依据法律规定、合同约定；合并为一个公司，且原投资主体存续的，对其合并后的公司承受原合并各方的土地、房屋权属，免征契税。
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