第四条同一重组业务的当事各方应采取一致税务处理原则，即统一按一般性或特殊性税务处理。
Article 4 The parties to the same restructuring business shall adopt the consistent principle for taxation treatment, i.e. being treated uniformly as general or special taxation issues.
第五条《通知》第一条第（四）项所称实质经营性资产，是指企业用于从事生产经营活动、与产生经营收入直接相关的资产，包括经营所用各类资产、企业拥有的商业信息和技术、经营活动产生的应收款项、投资资产等。
Article 5 For the purpose of Item 4, Article 1 of the Circular, "substantial operation assets" refers to assets in direct connection with the generation of operation revenue that is used by the enterprise for engaging in production and operation activities, including all kinds of assets used in operation, mercial information and technology used by enterprises, receivables generated in operation activities and investment assets, etc.
第六条《通知》第二条所称控股企业，是指由本企业直接持有股份的企业。
Article 6 For the purpose of the Circular, "controlling enterprise" refers to the enterprises in which the enterprise concerned directly has shares.
第七条《通知》中规定的企业重组，其重组日的确定，按以下规定处理：
（一）债务重组，以债务重组合同或协议生效日为重组日。
（二）股权收购，以转让协议生效且完成股权变更手续日为重组日。
（三）资产收购，以转让协议生效且完成资产实际交割日为重组日。
（四）企业合并，以合并企业取得被合并企业资产所有权并完成工商登记变更日期为重组日。
（五）企业分立，以分立企业取得被分立企业资产所有权并完成工商登记变更日期为重组日。
Article 7 The determination of the date of restructuring for the enterprise's restructuring as provided in the Circular shall be handled in accordance with the following provisions:
1. in case of restructuring, the date of restructuring shall be the effective date of the contract or agreement for debt restructuring.
2. in case of equity acquisition, the date of restructuring shall be the date when the transfer agreement is effective and the formalities for change of equity have been pleted.
3. in case of assets purchase, the date of restructuring shall be date when the transfer agreement is effective and the actual closing of assets is pleted.
4. in case of enterprise merger or consolidation, the restructuring date shall the date when the merging or consolidating enterprise has obtained the ownership of the merged or consolidated enterprises' assets and the change of industrial and mercial registration is pleted.
5. in case of enterprise split-off, the restructuring date shall the date when the surviving enterprise has obtained the ownership of the divided enterprises' assets and the change of industrial and mercial registration is pleted.
第八条重组业务完成年度的确定，可以按各当事方适用的会计准则确定，具体参照各当事方经审计的年度财务报告。由于当事方适用的会计准则不同导致重组业务完成年度的判定有差异时，各当事方应协商一致，确定同一个纳税年度作为重组业务完成年度。
Article 8 The determination of the year when the restructuring business is pleted may be based on the accounting rules applicable to each party which shall be specifically referred to the audited annual financial report of the parties. In case of any divergence of the determination of the year when the restructuring business is pleted due to different accounting rules applicable to each party, the parties shall negotiate and determine a tax year as the year when the restructuring business is pleted.