- 相關推薦
稅收英語對話:股權轉讓
股權轉讓怎么納稅?Consult about business tax on the transfer of equity
納稅人:您好!我想向您咨詢一個問題?
Taxpayer: hello, I am from an equity joint venture, may I ask you a question about business tax?
稅務局:很樂意為您服務。
Tax official: yes?
納稅人:我公司正打算與另一家外資企業合并,請問股權轉讓怎么納稅?
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.
稅務局:這要看所轉讓的股權是怎么形成的。
Tax official: at first, you would better make clear that in what form the equity arise?
納稅人:我沒聽明白。
Taxpayer: I do not understand it.
稅務局:企業股權的形成不外三種形式:以無形資產入股、以不動產入股、以其他資產入股。對后一種情況,在轉讓股權時應免繳營業稅。
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, labor, etc .only on the last case, the transfer of equity is exempt from tax.
納稅人:能否介紹一下另外兩種情況?
Taxpayer: can you explain the other two cases in detail?
稅務局:可以。這兩種情況的稅收處理是不同的。對第一種情況,其性質是轉讓無形資產,如果是無償行為,則不征稅。
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.
納稅人:那對第二種情況呢?
Taxpayer: what about the second case?
稅務局:對不動產形成的股權,不論是有償還是無償,均要征稅。
Tax official: for the transfer of immovable property, it should be levied by business tax no matter whether it is free or not.
納稅人:無償時應稅收入怎樣確定?
Taxpayer: if it is for free, how do we determine the taxable turnover?
稅務局:可由稅務局核定。
Tax official: the tax authority will assess it.
納稅人:股權轉讓如果有收益是否要繳所得稅?
Taxpayer: by the way, should we pay enterprise income tax if we received net income by the transfer?
稅務局:我
【稅收英語對話:股權轉讓】相關文章:
公司股權的轉讓03-11
煤礦股權轉讓03-10
股權轉讓公告03-13
股東內部股權轉讓03-19
公司股權轉讓公告03-13
關于股權轉讓的公告03-14
(集合)股權轉讓公告05-05
股權轉讓公告【合集】05-05
英語對話教學總結06-09
關于工作的英語對話03-04