The free transfer of state-owned assets involves the increase of capital reserve, so it is not necessary to pay stamp duty.
if the transfer of assets between enterprises without compensation involves the registration of property rights transfer, according to the provisions of the Provisional Regulations on Stamp Duty, the certificate of property rights transfer shall be affixed with five ten thousandths of the amount contained.
transfer documents, including property ownership and copyright, trademark exclusive right, patent right and proprietary technology use right, shall be subject to stamp duty as required.
stamp duty on securities (stock) transactions will not be levied temporarily for the behavior of free transfer of state-owned shares of listed companies due to the reorganization and restructuring of state-owned (including state-controlled) enterprises decided or approved by the State Council and provincial people's governments.
do I need to pay value-added tax for asset transfer?
there is no need to pay value-added tax for the free transfer of state-owned assets.
policy basis: according to the provisional regulations of the people's Republic of China on value-added tax and its detailed rules for implementation, the scope of collection of value-added tax is to sell goods or provide processing, repair and replacement services and import goods.
the transfer of all property rights of an enterprise is an act of transferring the assets, creditor's rights, debts and labor force of the enterprise as a whole. Therefore, the transfer of taxable goods involved in the transfer of all property rights of an enterprise does not fall within the scope of VAT taxation, and VAT is not levied.
Is it necessary to pay stamp duty for the free transfer agreement of state-owned assets? Xiaobian has made the above summary on this issue, hoping to help everyone. Asset transfer is a free transfer of equity (property rights) or assets between the government and state-owned enterprises, and between enterprises, or a transfer with equity payment as the consideration. It can be said that asset transfer is a very special economic business, which is neither sales nor regarded as the scope of sales, but reflects the internal transfer of power under the same control subject and the special tax preferential policies given.