第九条本办法所称评估机构，是指具有合法资质的中国资产评估机构。
Article 9 For the purpose of these Measures, "evaluation institution" refers to Chinese assets evaluation institutions with legal qualifications.
第二章企业重组一般性税务处理管理
Chapter II Administration of the General Taxation Treatment for Enterprises' Restructuring
第十条企业发生《通知》第四条第（一）项规定的由法人转变为个人独资企业、合伙企业等非法人组织，或将登记注册地转移至中华人民共和国境外（包括港澳台地区），应按照《财政部国家税务总局关于企业清算业务企业所得税处理若干问题的通知》（财税[2009]60号）规定进行清算。
企业在报送《企业清算所得纳税申报表》时，应附送以下资料：
（一）企业改变法律形式的工商部门或其他政府部门的批准文件；
（二）企业全部资产的计税基础以及评估机构出具的资产评估报告；
（三）企业债权、债务处理或归属情况说明；
（四）主管税务机关要求提供的其他资料证明。
Article 10 Where an enterprise is transformed into sole proprietorship, partnership enterprise or other non-corporate organization from a legal person as provided in Item 1, Article 4 of the Circular, or transfers its registered place into other places outside the People's Republic of China (including Hong Kong, Macau and Taiwan Region), such enterprise shall be liquidated in accordance with the provisions of the Circular of the Ministry of Finance and the State Administration of Taxation on Issues Concerning Handling of Enterprise Ine Tax against Enterprise's Liquidation Business (Cai Shui [2009] No. 60).
When submitting the Tax Return of Enterprise Liquidation Ine, enterprise shall submit together with the following materials:
1. the approval documents of mercial and industrial departments or other governmental departments for enterprises' change of legal form;
2. the tax calculation basis of all assets of enterprise and the assets evaluation report issued by evaluation institutions;
3. the statement of the handling or attribution of the creditor's rights and debts of the enterprise; and
4. other materials served as certification as required by the taxation authorities.
第十一条企业发生《通知》第四条第（二）项规定的债务重组，应准备以下相关资料，以备税务机关检查。
（一）以非货币资产清偿债务的，应保留当事各方签订的清偿债务的协议或合同，以及非货币资产公允价格确认的合法证据等；
（二）债权转股权的，应保留当事各方签订的债权转股权协议或合同。
Article 11 In case of any debt restructuring as provided in Item 2, Article 4 of the Circular, an enterprise shall prepare the following relevant materials for inspection by taxation authorities:
1. where the debts are discharged by non-monetary assets, the agreement or contract with respect to the debts discharging entered into by the parties concerned and the legal evidence for confirmation of the fair market value of non-monetary assets shall be kept;
2. in case of debt-into-equity, the agreement or contract for debts converting into equity entered into by the parties concerned shall be kept.
第十二条企业发生《通知》第四条第（三）项规定的股权收购、资产收购重组业务，应准备以下相关资料，以备税务机关检查。
（一）当事各方所签订的股权收购、资产收购业务合同或协议；
（二）相关股权、资产公允价值的合法证据。
Article 12 In case of any equity acquisition or assets purchase restructuring business as provided in Item 3, Article 4 of the Circular, an enterprise shall prepare the following relevant materials for inspection by taxation authorities:
1. the equity acquisition or assets purchase business contract or agreement entered into by two or more parities;
2. legal evidence for proofing the fair market value of relevant equity or assets.
第十三条企业发生《通知》第四条第（四）项规定的合并，应按照财税[2009]60号文件规定进行清算。
被合并企业在报送《企业清算所得纳税申报表》时，应附送以下资料：
（一）企业合并的工商部门或其他政府部门的批准文件；
（二）企业全部资产和负债的计税基础以及评估机构出具的资产评估报告；
（三）企业债务处理或归属情况说明；