Articles 8 and 9 of Notes on Business Tax Items (Trial Draft) (Guo Shui Fa [1993] 149) clearly stipulate the behavior of investing in shares with real estate (intangible assets), participating in the profit distribution of investors and sharing investment risks. However, equity transfer shall be taxed according to this tax item. "From June 5438 to February 2002, the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on the Business Tax on Equity Transfer (Caishui [2002] No.65438 +09 1) redefined the tax calculation method of this behavior. Since June 65438+1 October12003, intangible assets and real estate have been invested in shares. No business tax is levied on equity transfer. Article 8 and Article 9 of Notes on Business Tax Items (Trial Draft) (Guo Shui Fa [1993] 149) are inconsistent with the new provisions, and shall be abolished. According to this policy, taxpayers can invest in shares with real estate or intangible assets to be sold (the investment methods mentioned in this paper refer to the behavior of participating in the profit distribution and investment risk sharing of investors), and then transfer shares, so that tax evasion can be easily avoided. For example, Company A plans to sell a newly developed building. The development cost and expenses of the building total100000 yuan. After evaluation, the market price is 6.5438+0.8 million yuan. Company B intends to buy this building to open a hotel. The normal operation steps are that Company A sells the building at the market price of 6,543,800 yuan, and Company B buys it at 6,543,800 yuan. At this time, the taxes and surcharges payable by Company A for selling real estate are (excluding the calculation of land value-added tax and stamp duty): business tax 1800× 5% = 90 (ten thousand yuan) is calculated and paid according to the tax item of "selling real estate", and the tax rate is 5%; Urban maintenance and construction tax should be 90×7%=6.3 (ten thousand yuan), education fee should be 90×3%=2.7 (ten thousand yuan), and local education fee should be 90× 1%=0.9 (ten thousand yuan), that is, 99,000 yuan. To sum up, Company A needs to pay 999,000 yuan of business tax and surcharges when selling the building.