1. Business tax is not levied on enterprise separation activities, and enterprise separation does not fall within the scope of taxation. Its essence is that the shareholders of the separated enterprise transfer their assets and liabilities to another enterprise, which is different from the business tax application behavior of the separated enterprise transferring their assets to another enterprise;
2. Value-added tax is not levied on enterprise separation activities, and enterprise separation does not belong to the scope of taxation, and its essence is the assets of shareholders of separated enterprises;
3. No land value-added tax will be levied on the separation activities of enterprises;
4. Corporate income tax treatment of enterprise separation activities, general tax treatment and characteristic tax treatment.
Second, analysis
Separation refers to the separation and transfer of part or all of the assets of an enterprise to an existing or newly established enterprise, and the shareholders of the separated enterprise pay the equity or non-equity of the separated enterprise in exchange to realize the legal separation of the enterprise.
3. What is the tax treatment of company division?
1. The tax basis for the established enterprise to accept the assets and liabilities of the separated enterprise is determined by the original tax basis of the separated enterprise;
2. The income tax items corresponding to the assets of the separate enterprise shall be inherited by the separate enterprise;
3. If the loss of a separate enterprise does not exceed the statutory compensation period, it can be distributed according to the proportion of the separate assets to the total assets, and the separate enterprise will continue to make up for it;
4. If the shareholders of a separate enterprise need to give up part or all of the original equity of the separate enterprise to obtain the equity of the separate enterprise, the tax basis of the new shares shall be determined by the tax basis of those who gave up the old shares.