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About results of tas-free reorganizations, which are correct?关于免税重组的结果,以下说法正确的是:()。
A.Totargetcorporation,thereisstep-upintaxbasis目标公司的税基升高
B.Toacquiringcorporation,substitutedbasisintargetshares收购公司以标的公司股票作为代替的税基
C.Totargetshareholder,taxdeferredontotalconsideration对目标公司的股东而言,总对价的税收递延
D.Totargetshareholder,taxabletoextentofnon-stockconsiderationreceived对目标公司的股东而言,收到的非股票对价是应纳税的
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