How to pay taxes for the transfer of equity?
股权转让怎么纳税？
Taxpayer: Hello, may I ask you a question?
Taxofficial: You are Welcome．
Taxpayer: Well,we are planning to combine with another foreign company,and I want to know how my company should pay business tax on the transfer of equity.
Tax official: It will depend on the way that the equity came into being.
Taxpayer: I do not understand it．
Taxofficial: Well，as you know,there are three ways to form the equity,namely intangible asset,immovable property and other forms,such as money,labor,etc. Only in the last case,the transfer of equity is exempt from taxation.
Taxpayer: Can you explain the other two cases in detail?
Taxofficial: There are different tax treatments in these two cases. For the first case，it is actually the transfer of intangible asset, so the business tax is exempt if it is transferred for free.
Taxpayer: How about the second case?
Taxofficial: For the transfer of immovable property, business tax will be levied on no matter whether it is free or not．
Taxpayer: If it is for free, how do we determine the taxable income?
Taxofficial: The taxation bureau will assess and determine it.
Taxpayer: By the way,should we pay enterprise income tax if we received net income by the transfer?
Taxofficial: I think so,but it is subject to the national taxation bureau.Finally,I would like to remind you to pay stamp tax on the contract of transfer.
New words
equity 股本权益， 股权 combine
with 与……合并
exempt from 免除的，没有义务的
treatment 对待，处置，处理
for free 免费的，无偿的
assess and determine 核定
remind 提醒
stamp tax 印花税
Contract 合同
中文对照:
第六课:股权转让怎么纳税?
纳税人: 您好!我想向您咨询一个问题?
税务局: 很乐意为您服务。
纳税人: 我公司正打算与另一家外资企业合并，请问股权转让怎么纳税?
税务局: 这要看所转让的股权是怎么形成的。
纳税人: 我没听明白。
税务局: 企业股权的形成不外三种形式:以无形资产入股、以不动产入股、以其他资产入股。对后一种情况，在转让股权时应免缴营业税。
纳税人: 能否介绍一下另外两种情况?
税务局：可以。这两种情况的税收处理是不同的。对第一种情况，其性质是转让无形资产，如果是无偿行为，则不征税。
纳税人: 那对第二种情况呢?
税务局: 对不动产形成的股权，不论是有偿还是无偿，均要征税。
纳税人: 无偿时应税收入怎样确定?
税务局: 可由税务局核定。
纳税人: 股权转让如果有收益是否要缴所得税?
税务局: 我认为是这样，不过这要由国税局来解答。 最后，我提醒你股权转让合同别忘了缴印花税。