Both parties to an enterprise's acquisition of assets shall pay taxes in the following ways: 1. Enterprise income tax should be paid according to law; 2. The enterprise income tax rate is 25%, and the taxable income is the balance of the purchase price minus reasonable expenses related to income, including costs, expenses, taxes, losses and other expenses.
Legal objectivity:
Article 172 The merger of companies may take the form of absorption merger or new merger. A company absorbs other companies for merger, and the absorbed company is dissolved. The merger of two or more companies to form a new company is a new merger, and the parties to the merger are dissolved.