Will the transfer of creditor's rights and debts generate taxes? The problem of creditor's rights and debts is prone to all kinds of disputes. Some creditors can't get back the debts they lent, and they will transfer them if they can't get back, but they also have to pay taxes when transferring debts. The transfer of creditor's rights and debts will not generate tax by itself, but is a transfer behavior of three parties, which has nothing to do with the (sales) income of the circulation link. However, if debt restructuring is involved in the transfer of creditor's rights and debts (for example, the original debt of 50,000 yuan is agreed to be returned to 30,000 yuan, and all debts are settled), restructuring income will be generated and included in non-operating income, which will have an impact on enterprise income tax. I. What matters should be paid attention to in the transfer of creditor's rights and debts (1) Where the creditor transfers its rights, it shall notify the debtor. Without notice, the assignment is not effective for the debtor. The notice of the creditor's transfer of rights shall not be revoked, except with the consent of the transferee. 2. If the creditor transfers its rights, the assignee obtains the subordinate rights related to the creditor's rights, except that the subordinate rights belong exclusively to the creditor. 3. After the debtor receives the notice of assignment of creditor's rights, the debtor may claim the defense of the transferor from the transferee. 4. When the debtor receives the notice of assignment of creditor's rights, the debtor enjoys the creditor's rights to the assignor, and the debtor's creditor's rights expire before or at the same time as the assigned creditor's rights, the debtor may claim offset from the assignee. (II) Assignment of debts 1. If the debtor transfers all or part of the contractual obligations to a third party, it shall obtain the consent of the creditor. 2. If the debtor transfers its obligations, the new debtor may claim the original debtor's defense against the creditor. 3. If the debtor transfers its obligations, the new debtor shall bear the subordinate debts related to the main debts, except that the subordinate debts belong exclusively to the original debtor. 4. Where laws and administrative regulations stipulate that the transfer of rights or obligations shall go through the formalities of approval and registration, such provisions shall prevail. Ii. How to provide evidence in the case of disputes over creditor's rights and debts 1. If the parties are natural persons, they should submit their identification materials, such as ID cards or household registration books. 2. If the party is a legal person or other organization, it shall submit the subject registration materials, such as a copy of the industrial and commercial business license or the industrial and commercial registration list issued by the industrial and commercial registration authority, and the legal person registration certificate of the association, etc. 3. If the name of the party has changed after the legal relationship of litigation, the registration materials for the change shall be submitted. III. Evidence 1, Purchase and Sales Contract and Supply Agreement that prove the existence of the buying and selling relationship; 2. Book (order) the bill of lading; 3. Evidence to prove the establishment and effectiveness of the oral agreement, such as witness testimony and actual performance certificate. Iv. Evidence to prove the performance of the agreement 1, delivery and receipt vouchers: delivery note, delivery note, bill of lading, receipt note, receipt note and waybill; 2. Proof of outstanding payment: settlement list, debt, repayment plan, repayment commitment letter, and other letters that can prove the fact of outstanding payment. 3. Evidence of the consignee's quality objection: letter, witness testimony, certificate of relevant unit, inspection report, customer complaint, evidence of return and claim. Paying taxes is the duty and responsibility of every citizen. No matter which country needs to pay all kinds of taxes, our common tax is personal income tax, and all enterprises pay more taxes. If some bonds are transferred, certain taxes will be generated in the process of re-transfer. Therefore, in the process of bond transfer, tax should be paid according to law, and tax evasion cannot be avoided.