第十九条《通知》第五条第（三）和第（五）项所称“企业重组后的连续12个月内”，是指自重组日起计算的连续12个月内。
Article 19 For the purpose of Paragraph 3 and Paragraph 5 of Article 5 of the Circular, "consecutive twelve months after enterprise's restructuring" refers to the period of the consecutive twelve months from the date of restructuring.
第二十条《通知》第五条第（五）项规定的原主要股东，是指原持有转让企业或被收购企业20%以上股权的股东。
Article 20 For the purpose of Paragraph 5 of Article 5 of the Circular, "original main shareholders" refers to the shareholders holding an equity of more than 20% of the transferred enterprise or acquired enterprise they originally held shares of.
第二十一条《通知》第六条第（四）项规定的同一控制，是指参与合并的企业在合并前后均受同一方或相同的多方最终控制，且该控制并非暂时性的。能够对参与合并的企业在合并前后均实施最终控制权的相同多方，是指根据合同或协议的约定，对参与合并企业的财务和经营政策拥有决定控制权的投资者群体。在企业合并前，参与合并各方受最终控制方的控制在12个月以上，企业合并后所形成的主体在最终控制方的控制时间也应达到连续12个月。
Article 21 For the purpose of Paragraph 4, Article 6 of the Circular, "under the same control" refers to the enterprises participating the merger or consolidation are under the final control of the same party or parities before and after the said merger or consolidation, and such control shall not be temporarily. The same parties that are able to implement final control over the enterprises participating merger or consolidation before and after the said merger or consolidation refer to the group of investors that have final control over the finance and operation policies of the enterprises participating the merger or consolidation in accordance with the provisions of any contract or agreement. Where prior to the enterprise's merger or consolidation, parties participating the said merger or consolidation have been under the control of the final controlling party from a period of more than twelve months, the period when the subject formed upon enterprise's merger or consolidation is under the control of the said final controlling party shall be of no less than twelve months.
第二十二条企业发生《通知》第六条第（一）项规定的债务重组，根据不同情形，应准备以下资料：
（一）发生债务重组所产生的应纳税所得额占该企业当年应纳税所得额50%以上的，债务重组所得要求在5个纳税年度的期间内，均匀计入各年度应纳税所得额的，应准备以下资料：
1.当事方的债务重组的总体情况说明（如果采取申请确认的，应为企业的申请，下同），情况说明中应包括债务重组的商业目的；
2.当事各方所签订的债务重组合同或协议；
3.债务重组所产生的应纳税所得额、企业当年应纳税所得额情况说明；
4.税务机关要求提供的其他资料证明。
（二）发生债权转股权业务，债务人对债务清偿业务暂不确认所得或损失，债权人对股权投资的计税基础以原债权的计税基础确定，应准备以下资料：
1.当事方的债务重组的总体情况说明。情况说明中应包括债务重组的商业目的；
2.双方所签订的债转股合同或协议；
3.企业所转换的股权公允价格证明；
4.工商部门及有关部门核准相关企业股权变更事项证明材料；
5.税务机关要求提供的其他资料证明。
Article 22 In case of any debt restructuring as provided in Paragraph 1, Article 6 of the Circular, an enterprise shall prepare the following materials based on different circumstances:
1. where the taxable ine amount incurred by the debt restructuring accounts more than 50% of the taxation ine amount of that year, and the ine from the debt restructuring is required to be averagely calculated into the taxable ine of each year during the period of five tax payment years, the following materials shall be prepared:
(1) the statement of the overall situation of the parties to the debt restructuring (in case of adopting application for confirmation, such application shall be made by enterprises, same as below), in which shall include the mercial purposes for debt restructuring;
(2) the debt restructuring contract or agreement entered into by the parties thereto;