Consult about business tax on the transfer of equity1
纳税人：你好！我想向你咨询一个问题？
Taxpayer2： hello， I am from an equity joint3 venture， may I ask you a question about business tax？
税务局：非常乐意为你服务。
Tax official： yes？
纳税人：我公司正计划与另一家外资企业合并，请问股权出售如何纳税？
Taxpayer： well， we are planning to transfer our equity into another company， I want to know whether my company will pay business tax on it.
税务局：这要看所出售的股权是如何形成的。
Tax official： at first， you would better make clear that in what form the equity arise？
纳税人：我没听了解。
Taxpayer： I do not understand it.
税务局：企业股权的形成不外三种形式：以无形资产入股、以不动产入股、以其他资产入股。对后一种状况，在出售股权时应免缴营业税。
Tax official： well， as you know， there are three kinds of contribution to form the equity， namely intangible asset， immovable property， and other forms， such as money， labor4， etc .only on the last case， the transfer of equity is exempt5 from tax.
纳税人：能否介绍一下另外两种状况？
Taxpayer： can you explain the other two cases in detail？
税务局：可以。这两种状况的税收处置是不一样的。对第一种状况，其性质是出售无形资产，若是免费行为，则不征税。
Tax official： there are different tax treatments in the two cases. For the first case， the nature is transfer of the intangible asset， so the business tax is exempt provided it is transfer for free.
纳税人：那对第二种状况呢？
Taxpayer： what about the second case？
税务局：对不动产形成的股权，不论是有偿还是免费，均要征税。
Tax official： for the transfer of immovable property， it should be levied6 by business tax no matter whether it is free or not.
纳税人：免费时应税收入如何确定？
Taxpayer： if it is for free， how do we determine the taxable turnover7？
税务局：可由税务局核定。
Tax official： the tax authority will assess it.
纳税人：股权出售假如有收益是不是要缴所得税？
Taxpayer： by the way， should we pay enterprise income tax if we received net income by the transfer？
税务局：我觉得是如此，不过这要由国税局来解答。最后，我提醒你股权出售合同别忘了缴印花税。
Tax official： I think so， but it is subject to the national tax authority .in the end ，I remind you to pay stamp tax on the contract of transfer
