一、按债转股企业与金融资产管理公司签订的债转股协议,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。上述优惠政策从国务院批准债转股企业债转股实施方案之日起执行。本规定下发之前,? 1. Debt-to-equity swap agreements signed by debt-to-equity transfer enterprises and financial asset management companies shall be exempt from value-added tax if the original debt-equity swap enterprise provides the goods and assets as an investment to the new company with debt-to-equity swap. Debt to equity transfer of the original tax-paying consumer goods as an investment to the debt to equity companies, exemption from consumption tax. The above preferential policies from the State Council approved the debt-to-equity swap implementation plan for corporate bonds from the date of implementation. Before this regulation is issued,?