1. VAT: it is taxed according to the recognized sales. Taxpayers of value-added tax do not distinguish between state-owned enterprises and non-state-owned enterprises, but treat any unit that sells goods, services, intangible assets and real estate as taxpayers equally. On the other hand, although the object of VAT taxation is taxable sales, free transfer is also regarded as "regarded as sales" in legislative technology;
2. Enterprise income tax: Compared with value-added tax, the treatment of enterprise income tax is more clear. As far as the subject is concerned, corporate income tax does not give special treatment to state-owned enterprises, but lists all "income-generating institutions" as taxpayers. Generally speaking, the scope of corporate income tax payers and value-added tax overlaps a lot, and in many cases they can be equated. The subject who should pay enterprise income tax but not value-added tax is mainly the subject who obtains non-sales income, such as the subject who obtains dividend income; The subjects who should pay value-added tax but not enterprise income tax are mainly individuals who have obtained sales income;
3. Land value-added tax: it does not belong to the scope of taxation. In terms of land value-added tax, the problem becomes more complicated, mainly because there is a serious GAI problem in land value-added tax legislation. Combined with the above provisions, the paid transfer of real estate belongs to the taxable scope of land value-added tax, and the unpaid inheritance or gift of real estate does not belong to the taxable scope. However, it is controversial whether all kinds of real estate ownership transfer behaviors between paid transfer, inheritance and gift, including non-inheritance, gift and non-transfer, should be included in the taxable scope. Even if the expanded interpretation method is adopted to understand the paid transfer as the paid transfer of ownership, it still cannot cover the free transfer of state-owned assets.
Legal basis: Article 21 of the Regulations for the Implementation of the Enterprise Income Tax Law.
It is further clarified that the income from accepting donations refers to monetary assets and non-monetary assets accepted by enterprises from other enterprises, organizations or individuals for free. Accept the donation income, and confirm the realization of the income according to the date when the donated assets are actually received.
Article 25
Enterprises that exchange non-monetary assets and donate, repay debts, sponsor, raise funds, advertise, sample, employee welfare or distribute profits with commodities, property and services shall be regarded as selling commodities, transferring property or providing services, except as otherwise provided by the competent departments of finance and taxation of the State Council.