第三十四条企业重组的当事各方应该取得并保管与该重组有关的凭证、资料,保管期限按照《征管法》的有关规定执行。
Article 34 The parties to enterprise restructuring shall obtain and take custody of vouchers and materials in connection with such restructuring and the period for such custody shall be implemented in accordance with relevant regulations of the Collection Administration Law.
第四章跨境重组税收管理
Chapter IV Cross-border Restructuring Taxation Administration
第三十五条发生《通知》第七条规定的重组，凡适用特殊性税务处理规定的，应按照本办法第三章相关规定执行。
Article 35 Any restructuring as provided in Article 7 of the Circular that is applicable for special taxation treatment, shall be implemented in accordance with relevant provisions set out in Chapter III of these Measures.
第三十六条发生《通知》第七条第（一）、（二）项规定的重组，适用特殊税务处理的，应按照《国家税务总局关于印发〈非居民企业所得税源泉扣缴管理暂行办法〉的通知》（国税发[2009]3号）和《国家税务总局关于加强非居民企业股权转让所得企业所得税管理的通知》（国税函[2009]698号）要求，准备资料。
Article 36 Any restructuring falls into the types of restructurings as provided in Paragraph 1 or Paragraph 2 of Article 7 of the Circular that is applicable for special taxation treatment, shall prepare materials in accordance with the requirements of the Circular of the State Administration of Taxation on Printing and Distributing the Tentative Measures for Administration of the Withholding of Non-resident Enterprise Ine Tax from Origins (Guo Shui Fa [2009] No.3) and the Circular of the State Administration of Taxation on Strengthening Administration on Enterprise Ine Tax Levied on Ine from Equity Transfer by Non-resident Enterprises (Guo Shui Han [2009] No. 698).
第三十七条发生《通知》第七条第（三）项规定的重组，居民企业应向其所在地主管税务机关报送以下资料：
1.当事方的重组情况说明，申请文件中应说明股权转让的商业目的；
2.双方所签订的股权转让协议；
3.双方控股情况说明；
4.由评估机构出具的资产或股权评估报告。报告中应分别列示涉及的各单项被转让资产和负债的公允价值；
5.证明重组符合特殊性税务处理条件的资料，包括股权或资产转让比例，支付对价情况，以及12个月内不改变资产原来的实质性经营活动、不转让所取得股权的承诺书等；
6.税务机关要求的其他材料。 Article 37 For any restructuring as provided in Paragraph 3 of Article 7 of the Circular, the resident enterprise shall submit the following materials to the petent taxation authority at its locality:
1. statement of the restructuring situations of the parties thereto, and the application documents shall specify the mercial purpose for such equity transfer;
2. the equity transfer agreement entered into by both parties;
3. statement of the share-holding situations of both parties;
4. assets or equity evaluation report(s) issued by evaluation institutions, in which shall respectively specify the fair market value of each transferred assets and liabilities involved and listed therein;
5. materials evidencing that the restructuring concerned meets the conditions for special taxation treatment, including equity or assets transfer ratio, situation concerning payment of consideration and the letter of mitment regarding no change of the original substantial operation activities and no transfer of equity that have obtained within 12 months; and
6. other materials as required by the taxation authorities.