Legal subjectivity:

If a company is transferred, the transferor needs to promptly calculate its tax situation and actively pay off the tax arrears. In addition, if the transferee is an enterprise, it needs to pay corporate income tax in accordance with the law. The applicable corporate income tax rate is 20%. The law is objective:

Article 1 of the "Enterprise Income Tax Law of the People's Republic of China" Within the territory of the People's Republic of China, enterprises and other organizations that obtain income (hereinafter collectively referred to as enterprises) are subject to enterprise income tax Taxpayers shall pay corporate income tax in accordance with the provisions of this Law. This law does not apply to sole proprietorships and partnerships. Article 4 of the "Enterprise Income Tax Law of the People's Republic of China" The corporate income tax rate is 25%. When a non-resident enterprise obtains the income specified in Paragraph 3 of Article 3 of this Law, the applicable tax rate is 20%. Article 5 of the "Enterprise Income Tax Law of the People's Republic of China" The total income of an enterprise in each tax year shall be the balance after deducting non-taxable income, tax-free income, various deductions and losses allowed to be made up in previous years. Taxable income.