Two, individuals to invest in non-monetary assets, should be based on the fair value of the transfer of non-monetary assets. The balance of non-monetary assets transfer income after deducting the original value of assets and reasonable taxes and fees is taxable income.
Individuals who invest in non-monetary assets shall confirm the realization of the income from the transfer of non-monetary assets when transferring the non-monetary assets and obtaining the equity of the invested enterprise.
3. Individuals shall report and pay taxes to the competent tax authorities within 15 days of the month following the above taxable behavior. If taxpayers have difficulty in paying taxes in one lump sum, they can reasonably determine the installment payment plan and report it to the competent tax authorities for the record, and pay individual income tax in installments within no more than five calendar years (inclusive) from the date of the above taxable behavior.
Legal basis: Article 6 of the Enterprise Income Tax Law of People's Republic of China (PRC) and the relevant provisions of its implementing regulations stipulate different types of enterprise income tax. Enterprise's capital increase and share expansion (dilution of equity) is the investment behavior of enterprise shareholders, which can directly increase the paid-in capital (share capital) of the enterprise, but it has not obtained the taxable income of enterprise income tax, so it is not taxed as the taxable income of the enterprise, and there is no taxation problem.