第二十五条企业发生《通知》第六条第（四）项规定的合并，应准备以下资料：
（一）当事方企业合并的总体情况说明。情况说明中应包括企业合并的商业目的；
（二）企业合并的政府主管部门的批准文件；
（三）企业合并各方当事人的股权关系说明；
（四）被合并企业的净资产、各单项资产和负债及其账面价值和计税基础等相关资料；
（五）证明重组符合特殊性税务处理条件的资料，包括合并前企业各股东取得股权支付比例情况、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）主管税务机关要求提供的其他资料证明。
Article 25 In case of any merger or consolidation as provided in Paragraph 4, Article 6 of the Circular, an enterprise shall prepare the following materials:
1. the statement of overall situation of the enterprise's merger or consolidation of the parties thereto, in which shall include the mercial purposes of the enterprise's merger or consolidation;
2. approval documents of petent governmental departments for the enterprise's merger or consolidation;
3. the statement of the equity relationship among parties to the enterprise's merger or consolidation;
4. such relevant materials as the net assets, assets and liabilities of each Paragraph and its book value and tax calculation basis of the merged or consolidated enterprise;
5. materials evidencing that the restructuring concerned meets the conditions for special taxation treatment, including situation of the ratio of equity payment obtained by all shareholders of the enterprise before merger or consolidation 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;
6. materials evidencing the approval of mercial on change related to enterprise's equity; and
7. other materials served as certification as required by the taxation authorities.
第二十六条《通知》第六条第（四）项所规定的可由合并企业弥补的被合并企业亏损的限额，是指按《税法》规定的剩余结转年限内，每年可由合并企业弥补的被合并企业亏损的限额。
Article 26 The limit of the losses of the merged or consolidated enterprises that may be made up by the merging or consolidating enterprise as provided in Paragraph 4, Article 6 of the Circular, refers to the limit of losses of the merged or consolidated enterprises that may be made up by the merging or consolidating enterprise each year within the remaining years for settlement and transfer as provided for by the Tax Law.
第二十七条企业发生《通知》第六条第（五）项规定的分立，应准备以下资料：
（一）当事方企业分立的总体情况说明。情况说明中应包括企业分立的商业目的；
（二）企业分立的政府主管部门的批准文件；
（三）被分立企业的净资产、各单项资产和负债账面价值和计税基础等相关资料；
（四）证明重组符合特殊性税务处理条件的资料，包括分立后企业各股东取得股权支付比例情况、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；
（五）工商部门认定的分立和被分立企业股东股权比例证明材料；分立后，分立和被分立企业工商营业执照复印件；分立和被分立企业分立业务账务处理复印件；
（六）税务机关要求提供的其他资料证明。
Article 27 In case of any spilt as provided in Paragraph 5, Article 6 of the Circular, the enterprise shall prepare the following materials:
1. the statement of overall situation of the enterprise's spilt-off of the parties thereto, in which shall include the mercial purposes of the enterprise's split-off;
2. approval documents of petent governmental departments for the enterprise's split-off
3. such relevant materials as the net assets, assets and liabilities of each Paragraph and its book value and tax calculation basis of the divided enterprise;
4. materials evidencing that the restructuring concerned meets the conditions for special taxation treatment, including situation of the ratio of equity payment obtained by all shareholders of the enterprise after split-off 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;