财政部、国家税务总局日前发出通知明确规定,债转股原企业将货物资产作为投资提供给债转股新公司的,免征增值税;债转股原企业将应税消费品作为投资提供给债转股新公司的,免征消费税。债转股新公司因停息而增加利润所计算的企业所得税,应按照现行企业所得税财政分享体制规定分别 The Ministry of Finance and the State Administration of Taxation recently issued a circular clearly stipulating that debt-to-equity swap enterprises should exempt value-added tax from tax-equity investments as new investments in debt-equity-to-equity companies; Transfer of new companies, exemption from consumption tax. The corporate income tax calculated by the new company with debt-to-equity swap due to the increase in profits due to the suspension shall be calculated in accordance with the current system of fiscal sharing of enterprise income tax