第三十条当事方的其中一方在规定时间内发生生产经营业务、公司性质、资产或股权结构等情况变化，致使重组业务不再符合特殊性税务处理条件的,发生变化的当事方应在情况发生变化的30天内书面通知其他所有当事方。主导方在接到通知后30日内将有关变化通知其主管税务机关。
上款所述情况发生变化后60日内，应按照《通知》第四条的规定调整重组业务的税务处理。原交易各方应各自按原交易完成时资产和负债的公允价值计算重组业务的收益或损失，调整交易完成纳税年度的应纳税所得额及相应的资产和负债的计税基础，并向各自主管税务机关申请调整交易完成纳税年度的企业所得税年度申报表。逾期不调整申报的，按照《征管法》的相关规定处理。
Article 30 Where a party concerned undergoes any change to its production and operation business, pany nature, assets or equity structure during the prescribed time limit which leads to that the restructuring business is no longer eligible for special taxation treatment, such party shall notify all the other parties about such change in writing within 30 days thereafter. The leading party is required to notify its petent taxation authorities within 30 days upon receipt of the said notice.
The taxation treatment for the restructuring business shall be adjusted in accordance with Article 4 of the Circular within 60 days upon such change. The parties to the original transaction shall calculate their respective benefits or losses in the restructuring business based on the fair market value of their assets and liabilities upon pletion of the original transaction, adjust the taxable ine amount of the tax year when the transaction is pleted and the corresponding tax calculation basis of assets and liabilities, and file the application form with respective petent taxation authorities to apply for adjusting the enterprise ine tax of the tax year when the transaction is pleted. In case of failure to file such application within the prescribed time limit, the relevant provisions of the Collection Administration Law shall be applied for handling.
第三十一条各当事方的主管税务机关应当对企业申报或确认适用特殊性税务处理的重组业务进行跟踪监管，了解重组企业的动态变化情况。发现问题，应及时与其他当事方主管税务机关沟通联系，并按照规定给予调整。
Article 31 The petent taxation authorities of all parties concerned shall follow up and supervise and control the restructuring business that is eligible for special taxation treatment which is filed by enterprise or has been confirmed, and get access to the dynamic change situation of the restructuring enterprise. Any problem found shall be timely municated with the petent taxation authorities of other parities and shall be adjusted in accordance with relevant regulations.
第三十二条根据《通知》第十条规定，若同一项重组业务涉及在连续12个月内分步交易，且跨两个纳税年度，当事各方在第一步交易完成时预计整个交易可以符合特殊性税务处理条件，可以协商一致选择特殊性税务处理的，可在第一步交易完成后，适用特殊性税务处理。主管税务机关在审核有关资料后，符合条件的，可以暂认可适用特殊性税务处理。第二年进行下一步交易后，应按本办法要求，准备相关资料确认适用特殊性税务处理。
Article 32 According to Article 10 of the Circular, where a restructuring business involves several respective transactions in consecutive twelve months which lasts for two tax years and the parties thereto expects the whole transaction will meet the conditions for special taxation treatment upon the pletion of first transaction and then choose for special taxation treatment upon consensus after negotiation, then the special taxation treatment may apply upon pletion of the first transaction. Where the petent taxation authorities determine as meeting the conditions after examining relevant materials, they may temporarily recognize as applicable for special taxation treatment. And after the next transaction in the second year, such parties shall prepare relevant materials for confirmation of the special taxation treatment in accordance with the requirements of these Measures.
第三十三条上述跨年度分步交易，若当事方在首个纳税年度不能预计整个交易是否符合特殊性税务处理条件，应适用一般性税务处理。在下一纳税年度全部交易完成后，适用特殊性税务处理的，可以调整上一纳税年度的企业所得税年度申报表，涉及多缴税款的，各主管税务机关应退税，或抵缴当年应纳税款。