The Civil Code does not stipulate whether to pay value-added tax on the sale of packaged creditor's rights, while the Provisional Regulations on Value-added Tax stipulates that the transfer of creditor's rights does not fall within the scope of value-added tax collection, so the transfer of creditor's rights does not need to pay value-added tax.

According to Article 6 of the Enterprise Income Tax Law of People's Republic of China (PRC): "The income obtained by an enterprise from various sources in monetary and non-monetary forms is the total income, including" income from property transfer ". Income from property transfer specifically refers to "income from the transfer of fixed assets, biological assets, intangible assets, equity, creditor's rights and other property by enterprises". Therefore, if the company transferring creditor's rights has transfer income other than creditor's rights, it shall

Taxes payable for the transfer of creditor's rights:

1, enterprise income tax

According to Article 6 of the Enterprise Income Tax Law of People's Republic of China (PRC): "The income obtained by an enterprise from various sources in monetary and non-monetary forms is the total income, including: (3) income from property transfer;" .

With regard to the specific meaning of "income from property transfer", according to Article 16 of the Regulations for the Implementation of the Enterprise Income Tax Law, income from property transfer refers to "income obtained by an enterprise from the transfer of fixed assets, biological assets, intangible assets, equity, creditor's rights and other property". Therefore, if a company that transfers its creditor's rights has any transfer income that exceeds its creditor's rights, it should be incorporated into its total income in order to collect enterprise income tax.

2. stamp duty

(1) Stamp duty is determined by listing. The Provisional Regulations of People's Republic of China (PRC) on Stamp Duty does not take the contract of assignment of creditor's rights as the taxable certificate. Therefore, stamp duty should not be levied unless the transfer of creditor's rights involves the transfer of real estate, equity and other property.

(2) The creditor's rights transfer contract is not a taxable document listed in the stamp duty, and stamp duty is not required.

3. Business tax

The enterprise's assignment of creditor's rights is subject to the provisional regulations on business tax, and there is no tax basis. Business tax is only levied on taxable services, intangible assets transfer and real estate disposal, while the transfer of "creditor's rights" does not fall within the scope of business tax collection and does not need to pay business tax.

What are the scope of VAT collection?

1. The scope of value-added tax includes the sale (including import) of goods and the provision of processing, repair and replacement services.

Special items of VAT collection:

1, commodity futures (including commodity futures and precious metal futures); -Commodity futures are subject to value-added tax, which is paid in the physical delivery;

2. The business of selling gold and silver by banks;

3. The pawn business sells dead goods;

4. Consignment business sells goods consigned by customers;

5. Other units and individuals outside the postal department produce, distribute and sell philatelic products.

Special behavior of value-added tax collection:

Regarded as sales: The following eight acts are regarded as selling goods in the VAT Law, and all of them are subject to VAT.

1, consignment of other people's goods.

2. Selling goods on behalf of others

3. Transferring goods from one place to another (except the same county and city)

4. Use the self-produced or entrusted goods for non-taxable items.

5, the production, commissioned processing or purchase of goods as an investment in other units.

6. Distribute the self-produced, commissioned or purchased goods to shareholders or investors.

7. Use the self-produced entrusted goods for employee welfare or personal consumption.

8. Give the self-produced, commissioned or purchased goods to others free of charge.

VAT exemption scope:

Article 15 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) stipulates that the following seven items shall be exempted from value-added tax:

1. Self-produced agricultural products sold by agricultural producers;

2. Contraceptive drugs and devices;

3. Old books;

4 imported instruments and equipment directly used for scientific research, scientific experiments and teaching;

5. Imported materials and equipment provided free of charge by foreign governments and international organizations;

6. Disabled persons' organizations directly import articles for the disabled;

7. Goods sold for your own use.

In addition to the provisions of the preceding paragraph, the items of tax exemption and reduction of value-added tax shall be stipulated by the State Council. No region or department may stipulate tax reduction or exemption items.