Do I have to declare and pay VAT on the transferred assets?
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People's Republic of China (PRC) State Taxation Administration of The People's Republic of China's Reply on Issues Related to Taxpayer's Value-added Tax Policy in Asset Restructuring (Guo [2009] No.585) stipulates that taxpayers transfer their assets, liabilities and related rights and obligations to holding companies in the process of asset restructuring, but the act of retaining the qualification of listed companies does not belong to the Reply on Issues Related to the Transfer of All Property Rights of Enterprises Without Value-added Tax in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) (Guo [2009]). If the transfer of taxable goods is involved in the process of asset restructuring, it shall be levied according to regulations.
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