各州、市地方税务局,省局直属征收分局:现将国家税务总局《关于改制企业承受土地使用权契税计税依据的批复》(国税函[2006]157号)转发给你们,请遵照执行。国家税务总局关于改制企业承受土地使用权契税计税依据的批复云南省地方税务局:你局《关于企业改制涉及土地使用权出让有关 State, city local tax bureaus and direct bureaus of provincial bureaus are hereby authorized to forward to you the Reply of the State Administration of Taxation on the Basis of Tax Relief on Deed of Land Use Rights Revised by the State-owned Assets Bureaus (Guoshuihan [2006] No. 157). Reply of the State Administration of Taxation on the Tax Basis of Deed Tax Relating to the Enterprise Restructuring Land Use Rights Yunnan Local Taxation Bureau: Your Bureau of the State Administration of Taxation on the Restructuring of Enterprise Involving the Transfer of Land Use Rights