1. If you invest in fixed assets and take risks, you don't need to pay business tax; If there is no risk, but fixed income is obtained, the business tax of 5% shall be paid according to the leasing industry.
2. Fixed assets refer to non-monetary assets held by enterprises for producing products, providing labor services, leasing or management, which have been used for more than 65,438+02 months and have reached a certain standard in value, including houses, buildings, machines, means of transport and other equipment, appliances and tools related to production and business activities.
3. Fixed assets are the labor means of enterprises and the main assets that enterprises rely on for their production and operation. From the perspective of accounting, fixed assets are generally divided into productive fixed assets, unproductive fixed assets, leased fixed assets, unused fixed assets, unnecessary fixed assets, financing leased fixed assets and donated fixed assets.
2. What tax should natural person pay for equity transfer?
If the shareholders are individuals, they should pay individual income tax.
1, tax rate: 20%
2. Calculation formula: Personal income tax payable = (income from equity transfer-costs incurred in acquiring equity-relevant reasonable expenses paid during the transfer) *20%.
3. Provisions:
Individual income tax on equity transfer shall be withheld by the transferor and the transferee.
This is just the opposite of value-added tax, which is the value-added tax withheld and remitted by the seller to the buyer, and the personal income tax on equity transfer is the income tax withheld and remitted by the buyer to the seller.
Another important point of personal income tax on equity transfer is the time to declare and pay taxes.
After signing the equity transfer agreement and completing the equity transfer transaction, the transferor and the transferee shall go to the competent tax authorities for tax payment (withholding) declaration before the enterprise changes its equity registration;
Then, with the tax payment certificate (or tax exemption or no tax certificate) issued by the tax authorities, go to the industrial and commercial bureau to go through the registration formalities for equity change.
Three. Matters needing attention for natural persons to invest in stocks
1. Clarify the rights of investors, including the right to share profits and the right to withdraw investment.
2. Define the obligations of investors, including the proportion of debt sharing.
3. From the financial point of view: define financial status, liquidity, share composition, debt status, operating status, profitability, salary level of company personnel, etc. Of the invested company.
4. From the perspective of industry: make clear the prospect of the industry where the products of the invested enterprise are located.
5. From the perspective of corporate culture: understand the corporate culture of the invested enterprise and the business philosophy of the current general manager.
6. From the perspective of environmental assessment and national policies: understand the pollution discharge of the invested company and other issues.
Fixed assets investors do not need to pay business tax. The above is the answer to the legal knowledge such as "What taxes do natural persons need to pay when investing in fixed assets".