according to the provisions of the enterprise income tax law of the people's Republic of China, when it comes to the division of companies, both the original company and the new company that is separated need to register tax, and abide by their own tax and financial regulations, make independent tax declaration and pay taxes.
specifically, when the company is divided, the following taxes and fees need to be paid:
enterprise income tax: both the original company and the new company need to calculate the income according to the financial and accounting statements, make tax returns and pay enterprise income tax. Among them, the original company needs to pay the difference between the separated assets, liabilities and profits.
value-added tax: after the enterprise is divided, the new company needs to declare and pay the actual sales value-added tax. The original company generally needs to increase the net value of equipment and fixed assets to the new company, so the original company generally does not need to pay VAT.
land value-added tax: if the company owns land assets, the land value-added tax will be involved after the division. The new company needs to pay the value-added tax for the part of the land extraction, while the original company needs to pay the unpaid value-added tax before the part of the land extraction.
At the same time, we need to pay attention to the provisions of local tax policies, applicable standards, preferential policies, etc., and we need to conduct a comprehensive evaluation of all aspects of the impact and changes brought about by the separation of enterprises.
the company needs to pay corporate income tax, value-added tax, land value-added tax and other taxes. In terms of taxes, the specific situation needs to be screened according to the actual situation. There are differences in policies and standards in different regions and industries. It is necessary to eliminate risks and strictly abide by laws and tax regulations.
Legal basis:
Law of the People's Republic of China on the Administration of Tax Collection Article 25 Taxpayers must truthfully file tax returns, submit tax returns, financial and accounting statements and other tax payment materials required by tax authorities according to actual needs in accordance with the provisions of laws and administrative regulations or the time limit and contents of tax returns determined by tax authorities in accordance with the provisions of laws and administrative regulations. The withholding agent must truthfully submit the tax withholding and collecting report form and other relevant materials required by the tax authorities according to the actual needs according to the time limit and contents of the declaration determined by laws and administrative regulations or by the tax authorities.