What are the procedures for the parent company to buy back the construction assets of its wholly-owned subsidiaries, and do they need to pay taxes?

The parent company's acquisition of subsidiary real estate is a related party transaction, and it needs to go through the related party transaction approval procedures, mainly focusing on procedural compliance and fair pricing.

The parent company needs to pay stamp duty according to the contract.

Subsidiaries are required to pay stamp duty, value-added tax, value-added tax surcharges (urban construction, education, local education, water conservancy), land value-added tax and enterprise income tax.