企业合并是否交契税-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	企业合并是否交契税
释义	财税[2008]175号第三条规定：两个或两个以上的企业，依据法律规定、合同约定，合并改建为一个企业，且原投资主体存续的，对其合并后的企业承受原合并各方的土地、房屋权属，免征契税。法律依据《财政部、国家税务总局关于企业改制重组若干契税政策的通知》第三条企业合并两个或两个以上的企业，依据法律规定、合同约定，合并改建为一个企业，对其合并后的企业承受原合并各方的土地、房屋权属，免征契税。
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