A.分立合同(協(xié)議)生效 B.當(dāng)事各方已進(jìn)行會計(jì)處理 C.完成工商新設(shè)登記或變更登記 D.分立手續(xù)交接完畢
A.收購方應(yīng)繳納增值稅,轉(zhuǎn)讓方不用繳納增值稅 B.轉(zhuǎn)讓方應(yīng)繳納增值稅,收購方不用繳納增值稅 C.收購方與轉(zhuǎn)讓方均應(yīng)繳納增值稅 D.收購方與轉(zhuǎn)讓方均不用繳納增值稅