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股權(quán)轉(zhuǎn)讓納稅（中英對話）
股權(quán)轉(zhuǎn)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(wù)局：很樂意為您服務(wù)。
Tax official： yes？
納稅人：我公司正打算與另一家外資企業(yè)合并，請問股權(quán)轉(zhuǎn)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(wù)局：這要看所轉(zhuǎn)讓的股權(quán)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(wù)局：企業(yè)股權(quán)的形成不外三種形式：以無形資產(chǎn)入股、以不動產(chǎn)入股、以其他資產(chǎn)入股。對后一種情況，在轉(zhuǎn)讓股權(quán)時應(yīng)免繳營業(yè)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(wù)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(zhì)是轉(zhuǎn)讓無形資產(chǎn)，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(wù)局：對不動產(chǎn)形成的股權(quán)，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(yīng)稅收入怎樣確定？
Taxpayer： if it is for free， how do we determine the taxable turnover？
稅務(wù)局：可由稅務(wù)局核定。
Tax official： the tax authority will assess it.
納稅人：股權(quán)轉(zhuǎn)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(wù)局：我認(rèn)為是這樣，不過這要由國稅局來解答。最后，我提醒你股權(quán)轉(zhuǎn)讓合同別忘了繳印花稅。
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 .
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