An Equity Asset Transfer Tax Planning Process

The use of equity transfer of land use rights, real estate and other asset transfer can be said that in recent years, the transfer of land use rights, real estate and other assets commonly used means of tax planning, which, although approved by the executive to carry out the policy applies to the issue of the case, but the law effectiveness is limited, despite the variety of voices and arguments have been warm, but so far there is no property transactions will be recognized as a basic policy criteria transfer of assets.This paper mainly for the analysis of this phenomenon, starting from the basic concept of comparison with the equity transfer of the asset transfer and the related tax provisions involved, the analysis results when conducted using the asset transfer transactions, particularly those involving the turnover tax on the sales tax issue, as the transfer of side of the business tax burden is much higher than taking an equity transfer companies should bear the tax burden, it is precisely because of these two transactions there are differences in tax policy for enterprises in the former capital operation brought some planning considerations space, through the analysis of business tax levied on the transfer of shares, specific changes in policies and regulations related to the LAT, corporate income tax, and tax policy, to further explore the principle of operation of an equity asset transfer, summed taxable and non-taxable transactions defined criteria, and thus constituted to consider enterprise assets, liabilities, different situations exist in other aspects of the labor force were constructed cases, including the transfer of shares in the form of direct transfers of assets, set up branch line of the real transfer of assets to the transfer of property by way of transfer of assets, while for the case study approach to corporate transactions that may be used, starting with the tax policy to adapt to different requirements By planning analysis, solutions for enterprises to provide comparative transactions can refer to adopt in order to enable enterprises to restructuring and reorganization, equity or transfer of immovable property transfer means to achieve the aim of intangible assets getting easier, through tax planning, reduce the tax burden, reduce costs, increase financing capacity and enhance the level of corporate financial management. In the last part of the article summarizes the characteristics and applications through an equity transfer of assets, in-depth analysis of the change with the continuous improvement of tax policy, for an equity asset transfer transactions, and may appear on a series of institutional mechanisms, plus big companies use an equity transfer of assets by way of tax planning difficulties and risks. Discusses the development of anti-avoidance study will be conducted, led to the construction of anti-avoidance mechanism These changes have increased the equity-type asset transfer tax planning process more difficult, but the introduction of the policy and the gradual improvement of the relevant provisions will take some time, companies should be familiar with the relevant policies, study summarizes policy development law to seek more conducive to business tax planning point, operating under the premise of legal compliance.