What taxes do both parties need to pay for the acquisition of the company?

1, enterprise income tax: enterprises need to pay enterprise income tax when transferring their equity, and the collection rate is 25%. For small and low-profit enterprises, the enterprise income tax shall be levied at a reduced rate of 20%; If it is a high-tech enterprise supported by some countries, the enterprise income tax rate shall be calculated according to 15%. Equity transfer income is to deduct some costs incurred in obtaining equity from equity income.

2. Stamp duty. When an enterprise transfers its equity, it also needs to pay stamp duty, which is applied according to five ten thousandths of the amount involved.

3. Personal income tax: if the company's equity is transferred to an individual, then personal income tax needs to be paid, and other taxes may not be paid. The income tax needs to be calculated at the rate of 20%.

The taxes payable when the company is acquired are as follows:

1, the merger or acquisition of bankrupt enterprises only involves the deed tax paid when handling the real estate license and land acquisition, and the tax rate is generally 3%. The tax rates vary from place to place, the transfer fee is not much, and the charging standards vary from place to place. Under certain conditions, asset acquisition can choose special tax treatment; Asset acquisition, in which the assets acquired by the transferee enterprise are not less than 75% of the total assets of the transferee enterprise, and the equity payment amount of the transferee enterprise at the time of asset acquisition is not less than 85% of the total transaction payment;

2. The tax basis where the transferring enterprise obtains the equity of the transferee enterprise shall be determined by the original tax basis where the assets are transferred;

3. The tax basis of the transferred enterprise assets obtained by the transferee shall be determined by the original tax basis of the transferred assets.

Buying a company is taxable. For example, if the purchaser is an enterprise, the applicable tax rate is generally 25%, and the taxable income is the total income of the enterprise, after deducting non-taxable income, tax-free income, various deductions and allowable losses in previous years.

Legal basis: People's Republic of China (PRC) Company Law.

Article 74

In any of the following circumstances, the shareholders who voted against the resolution of the shareholders' meeting may request the company to purchase its equity at a reasonable price:

(a) the company has not distributed profits to shareholders for five consecutive years, but the company has made profits for five consecutive years and meets the conditions for distributing profits as stipulated in this Law;

(2) The merger, division or transfer of the company's main property;

(3) Upon the expiration of the business term stipulated in the Articles of Association or other reasons for dissolution stipulated in the Articles of Association, the shareholders' meeting will adopt a resolution to amend the Articles of Association to make the Company survive.

If the shareholders and the company fail to reach an equity purchase agreement within 60 days from the date of adoption of the resolution of the general meeting of shareholders, the shareholders may bring a lawsuit to the people's court within 90 days from the date of adoption of the resolution of the general meeting of shareholders.