The first question: To understand this question, we must first distinguish the difference between accounting book value and tax basis. If you invest in intangible assets with a fair value of 6,543,800+million to obtain equity with a fair value of 6,543,800+million, you need to pay 900,000 yuan of recognized income tax, but if you don't get this 900,000 yuan, you can choose (but not necessarily) to pay it evenly in five tax years. After paying 900 thousand tax, your book value and tax basis will be available.
Second, when you transfer, confirm the current profit and loss according to the difference between your transfer price and your tax base price. If it is transferred to 1.2 million yuan, the income of 200,000 yuan will be taxed; if it is transferred to 200,000 yuan or 800,000 yuan, the loss will be confirmed.