Does the free transfer of state-owned assets need to pay stamp duty?

The free transfer of state-owned assets involves an increase in capital reserve and does not need to pay stamp duty.

If the free transfer of assets between enterprises involves the registration of property rights transfer, according to the provisions of the "Interim Regulations on Stamp Duty", the property rights transfer document will be decaled at 50,000% of the amount stated.

Stamp duty must be paid in accordance with regulations for transfer documents including property ownership and copyright, trademark exclusive rights, patent rights, proprietary technology use rights, etc.

Stamp tax on securities (stock) transactions will not be levied for the time being on the free transfer of state-owned equity of listed companies resulting from the reorganization and restructuring of state-owned (including state-controlled) enterprises decided or approved by the State Council and provincial people's governments.

Does the transfer of assets need to pay value-added tax?

The free transfer of state-owned assets does not require the payment of value-added tax.

Policy basis: According to the "Interim Regulations of the People's Republic of China on Value-Added Tax" and its implementation rules, the scope of value-added tax collection is the sale of goods or the provision of processing, repair and maintenance services, and imported goods.

The transfer of all property rights of an enterprise is an act of transferring the assets, claims, debts and labor 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 and is not levied. VAT.

Do you need to pay stamp duty on the free transfer agreement of state-owned assets? Regarding this issue, the editor has made the above summary. I hope it will be helpful to everyone. Asset transfer is the free transfer of equity (property rights) or assets between the government and state-owned enterprises, or between enterprises, or the transfer of equity payments as consideration. It can be said that asset transfer is a very special economic business. It is neither a sale nor a deemed sale. Instead, it reflects the internal transfer of power under the same control entity and the special tax preferential policies granted.