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资产转让是通过买卖活动在不同纳税主体之间发生资产流动的经济行为。本文所指的资产转让包括固定资产转让、无形资产转让、长期股权转让,不包括出售存货、债权和短期投资等资产的转让。资产转让交易涉及的纳税人主要有资产转让方和受让方。其中受让方除应缴纳印花税或与房地产转让相关的契税外,基本不涉及流转税和所得税;转让方涉
Asset transfer is the economic behavior of assets flow between different taxpayers through trading activities. The transfer of assets referred to herein includes the assignment of fixed assets, the transfer of intangible assets, the transfer of long-term equity interests, and the transfer of assets other than the sale of inventories, claims and short-term investments. The taxpayers involved in the asset transfer transactions are mainly the assets transferor and the transferee. In addition to the transferee should pay stamp duty or real estate transfer related deed, the basic does not involve turnover tax and income tax; the transfer involved