According to Article 7 of the Enterprise Income Tax Law of the People's Republic of China, the following income from the total income is non-taxable income:
(1) financial allocation;
(2) Administrative fees and government funds collected according to law and incorporated into financial management;
(3) Other non-taxable income as stipulated by the State Council.
Article 5. The taxable income is the balance of the total income of an enterprise in each tax year after deducting non-taxable income, tax-free income, various deductions and losses in previous years that are allowed to be made up.
Therefore, there is no tax on business-to-business transfers.