What taxes and fees should equity investment companies pay when transferring equity?

I. When a tax company involved in equity transfer transfers its equity to a company, it will involve corporate income tax, business tax, deed tax, stamp duty and other related issues: 1, corporate income tax (1) In general equity trading (including equity or share transfer), enterprises should follow the provisions of the Notice on Several Income Tax Issues Concerning Enterprise Equity Investment Business (Guo Shui Fa (2000)) (2) When an enterprise is liquidated or transferred and holds more than 95% of its shares, it shall be executed according to the Notice on Printing and Distributing (Guo Shui Fa (1998) No.97, which has been repealed). The investor's share in the accumulated undistributed profits and accumulated surplus reserves of the invested entity shall be recognized as the investor's dividend. In order to avoid double taxation of after-tax profits and affect enterprise restructuring activities, the above dividend income is allowed to be deducted from the transfer income when calculating the investor. (3) According to Article 3 of the Notice on Issues Related to the Implementation of Income Tax (Guo Shui Fa (2003) No.45), if an enterprise withdraws assets that have been impaired or whose taxable income has been increased when the relevant preparation is declared for tax payment, it is allowed to transfer back to the relevant preparation for the transfer, disposal and write-off of the relevant assets. Therefore, when the liquidated or transferred enterprise transfers all the shares of its subsidiaries (or branches with independent accounting), it should reduce the taxable income and increase the undistributed profits according to the taxable income that has been written off and increased in the past, and the transferor (or investor) should recognize it as dividend income according to its share of rights and interests. Income tax treatment of gains and losses from the transfer of enterprise equity investment (IV) The gains or losses from the transfer of enterprise equity investment refer to the balance of income from the recovery, transfer or liquidation of equity investment after deducting the cost of equity investment. The income from the transfer of enterprise equity investment shall be incorporated into the taxable income of the enterprise, and enterprise income tax shall be paid according to law. (5) The loss of equity investment incurred by an enterprise due to the recovery, transfer or liquidation of equity investment may be deducted before tax, but the loss of equity investment deducted in each tax year shall not exceed the income of equity investment and investment transfer realized in the current year, and the excess part may be carried forward to future tax years indefinitely. 2. The business tax shall be implemented according to the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Business Tax on Equity Transfer (Caishuizi No.2003). 19 1): (1) Intangible assets and real estate invest in shares, and share the investment risk with the investor's profit distribution, so business tax is not levied. (2) Since June 65438+1 October1day, 2003, no business tax is levied on equity transfer. 3, deed tax According to the regulations, in the equity transfer, units and individuals bear the equity of the enterprise, the ownership of the land and housing of the enterprise is not transferred, and deed tax is not levied; In the process of capital increase and share expansion, the deed tax is levied on the ownership of land and houses as shares or as a contribution to the enterprise. 4. There are two situations of stamp duty equity transfer: 1. For the equity transfer of enterprises traded or managed in Shanghai and Shenzhen Stock Exchanges, the stamp duty on securities (stocks) transactions shall be levied at 3‰ of the stamp duty on securities (stocks) transactions. 2. The equity transfer of enterprises that are not traded or managed on the Shanghai and Shenzhen Stock Exchanges shall be carried out in accordance with Article 10 of the Notice of State Taxation Administration of The People's Republic of China on the Interpretation and Provisions on Certain Specific Issues of Stamp Duty (Guo Shui Fa 1) in September/KLOC-0, based on the price (i.e. the amount involved) agreed by both parties. Two. Income tax treatment of equity transfer of domestic-funded enterprises According to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Some Income Tax Issues Concerning Enterprise Equity Investment Business (Guo Shui Fa 1 18, repealed), the income or loss from equity investment transfer of enterprises refers to the balance after deducting the cost of equity investment from the income from the recovery, transfer or liquidation of enterprise equity investment. The income from the transfer of enterprise equity investment shall be incorporated into the taxable income of the enterprise, and enterprise income tax shall be paid according to law. If the distribution amount paid by the invested enterprise to the investor exceeds the accumulated undistributed profit and accumulated surplus reserve of the invested enterprise and is lower than the investment cost of the investor, it shall be regarded as investment recovery and the investment cost shall be reduced; The part that exceeds the investment cost shall be regarded as the income from the equity transfer of the investor's enterprise, incorporated into the taxable income of the enterprise, and the enterprise income tax shall be paid according to law. The above are the contents of taxes and fees that should be paid by equity investment companies when transferring equity. If an equity investment company wants to transfer its equity, it must pay enterprise income tax, business tax, deed tax and stamp duty in accordance with relevant regulations. Among them, the equity transfer of Shanghai and Shenzhen Stock Exchanges shall be taxed at the rate of 3‰.