国家税务总局关于以转让股权名义转让房地产行为征收土地增值税问题的批复
国税函〔2000〕687号Issued September 5, 2000
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
广西壮族自治区地方税务局：
你局《关于以转让股权名义转让房地产行为征收土地增值税问题的请示》 （桂地税报〔2000〕32 号）收悉。鉴于深圳市能源集团有限公司和深圳能源投资股份有限公司一次性共同转让深圳能源（钦州）实业有限公司100 ％的股权，且这些以股权形式表现的资产主要是土地使用权、地上建筑物及附着物，经研究，对此应按土地增值税的规定征税。
国家税务总局
二〇〇〇年九月五日
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