财政部、国家税务总局财税 [2 0 0 0 ] 2号　　最近 ,一些地区来函询问 ,企业实行债权转股权后所得税的征管分工和收入入库级次如何确定。为贯彻国务院关于债转股工作的决定精神 ,配合做好债转股工作 ,现就有关问题通知如下 :一、中国信达、华融、长城、东方金融资产管理公司和 Ministry of Finance and State Administration of Taxation Caishui [2000] No.2 Recently, some regions inquired about how to determine the tax collection and management division of income tax and the level of income storage after the enterprises transferred their debts into equity. In order to carry out the spirit of the State Council’s decision on debt-for-equity swap and tie in with debt-for-equity swap work, we hereby notify you of the relevant issues as follows: I. China Xinda, Huarong, Great Wall, Orient Financial Asset Management Corporation and