企业重组的税务处理区分不同条件分别适用一般性税务处理规定和特殊性税务处理规定。
III. For the tax treatment of enterprise reorganization, the general tax treatment provisions or the special tax treatment provisions shall apply for different circumstances.
基于同样的原因，卖方通过一般性税务处理取得的股权在再转让环节承担的所得税负为低。
Based on the same reason, seller will assume lower EIT while transferring equity payment if general tax treatment is adopted.
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