Taxes that the company needs to pay when transferring assets include value-added tax, land value-added tax, stamp duty, education fees and other related taxes, as well as urban construction tax. There are some special circumstances that need special treatment, including the case of not charging VAT.

1. What taxes do companies need to pay when transferring assets?

The following taxes should be paid for the transfer of corporate enterprises: value-added tax, urban construction tax, education surcharge, stamp duty, land value-added tax, etc.

(1) Project transfer involves payment of value-added tax, urban construction tax, education surcharge, stamp duty, land value-added tax, etc.

(2)

The overall asset transfer of an enterprise refers to the transfer of all its business activities (including all assets and liabilities) or independent accounting branches to another enterprise in exchange for equity (including shares or stocks) without dissolution. ) On behalf of accepting the capital of the enterprise, including corporate shareholders of the joint-stock company buying shares from the joint-stock company with all its business activities or its independent accounting branches.

The overall transfer of the enterprise shall be handled in accordance with the following principles:

1, VAT is not levied. According to the "Reply on the Issue of No Value-added Tax on the Transfer of All Property Rights of Enterprises", the transfer of all property rights of enterprises is an act of transferring the assets, creditor's rights, debts and services of enterprises as a whole. Therefore, the transfer of taxable goods involved in the transfer of all property rights of enterprises does not belong to the scope of VAT taxation, and VAT is not levied.

2. Stamp duty and land value-added tax should be paid.

According to the Provisional Regulations on Stamp Duty and its detailed rules for implementation, the overall transfer of an enterprise belongs to the transfer of all property ownership of the enterprise, and the documents made according to the transfer of property rights are subject to stamp duty at the rate of five ten thousandths, but the documents signed by the enterprise due to restructuring are exempt from stamp duty.

According to the Provisional Regulations on Land Value-added Tax and its detailed rules for implementation, land value-added tax shall be paid in accordance with the law when transferring state-owned land use rights and buildings above ground and their attachments (that is, transferring real estate), and land value-added tax shall not be paid when transferring non-state-owned land use rights and buildings above ground.

2. How to pay taxes on the used fixed assets transferred by the company?

1. Sales of old fixed assets that meet the following three conditions are exempt from VAT.

1. Goods listed in the catalogue of fixed assets of enterprises;

Second, enterprises manage fixed assets to ensure the use of waste goods;

Third, the selling price does not exceed the original value of the goods.

If one of the conditions is not met, it belongs to the "taxable fixed assets" mentioned by finance and taxation, and the value-added tax of 4% will be levied by half.

2. If an enterprise sells its used motor vehicles, yachts and motorcycles for which consumption tax is levied, and the sales price exceeds the original value, the value-added tax shall be levied by half, and the tax rate shall be 4%; If the selling price does not exceed the original value, the value-added tax shall be exempted.

There are many kinds of taxes that companies need to pay when transferring assets, but in some special cases, the value-added tax paid is different. Special circumstances include the transfer of taxable goods involved in the transfer of all property rights of enterprises, and qualified fixed assets can also be exempted from value-added tax.