第二十三条企业发生《通知》第六条第（二）项规定的股权收购业务，应准备以下资料：
（一）当事方的股权收购业务总体情况说明，情况说明中应包括股权收购的商业目的；
（二）双方或多方所签订的股权收购业务合同或协议；
（三）由评估机构出具的所转让及支付的股权公允价值；
（四）证明重组符合特殊性税务处理条件的资料，包括股权比例，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和原主要股东不转让所取得股权的承诺书等；
（五）工商等相关部门核准相关企业股权变更事项证明材料；
（六）税务机关要求的其他材料。
Article 23 In case of any equity acquisition business as provided in Paragraph 2, Article 6 of the Circular, an enterprise shall prepare the following materials:
1. the statement of overall situation of the equity acquisition business of the parties thereto, in which shall include the mercial purposes of the equity acquisition;
2. the equity acquisition business contract or agreement entered into by two or more parities;
3. the certificate for fair market value of the transferred or paid equity issued by the evaluation institutions;
4. materials evidencing that the restructuring concerned meets the conditions for special taxation treatment, including equity 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;
5. materials evidencing the approval of mercial and industrial departments and relevant departments on change related to enterprise's equity; and
6. other materials as required by the taxation authorities.
第二十四条企业发生《通知》第六条第（三）项规定的资产收购业务，应准备以下资料：
（一）当事方的资产收购业务总体情况说明，情况说明中应包括资产收购的商业目的；
（二）当事各方所签订的资产收购业务合同或协议；
（三）评估机构出具的资产收购所体现的资产评估报告；
（四）受让企业股权的计税基础的有效凭证；
（五）证明重组符合特殊性税务处理条件的资料，包括资产收购比例，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、原主要股东不转让所取得股权的承诺书等；
（六）工商部门核准相关企业股权变更事项证明材料；
（七）税务机关要求提供的其他材料证明。
Article 24 In case of any assets purchase business as provided in Paragraph 3, Article 6 of the Circular, an enterprise shall prepare the following materials:
1. the statement of overall situation of the assets purchase business of the parties thereto, in which shall include the mercial purposes of the assets purchase;
2. the assets purchase business contract or agreement entered into by two or more parities;
3. the assets evaluation report issued by the evaluation institutions which reflects the assets purchase;
4. valid certificate of the tax calculation basis of the equity of the transferred enterprises;
5. materials evidencing that the restructuring concerned meets the conditions for special taxation treatment, including assets purchase 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 by original main shareholders within 12 months;