The answer is B. The original major shareholder who obtained the equity payment in the enterprise reorganization shall not transfer the acquired equity within 12 months after the reorganization.

Policy basis:

Article 5 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Several Issues Concerning the Treatment of Enterprise Income Tax in Enterprise Restructuring Business (Caishui No.200959) stipulates that:

Five, enterprise restructuring and meet the following conditions, special tax treatment provisions shall apply:

(1) It has a reasonable commercial purpose, and its main purpose is not to reduce, exempt or delay tax payment.

(two) the proportion of assets or equity of the acquired, merged or split part is in line with the proportion stipulated in this notice.

(3) The original substantive business activities of the restructured assets will not be changed within 12 months after the reorganization of the enterprise.

(4) The amount of equity payment involved in the consideration of the reorganization transaction conforms to the proportion stipulated in this notice.

(5) The original major shareholder who has obtained equity payment during enterprise reorganization shall not transfer the acquired equity within 65,438+02 months after reorganization.