1. According to the third paragraph of Article 3 of the Enterprise Income Tax Law, if a non-resident enterprise has no institution or place in China, or has an institution or place, but its income has no actual connection with its institution or place, it shall pay enterprise income tax on its income originating in China. Because the transfer is the equity of foreign-invested enterprises in China, which belongs to the income from China, enterprise income tax should be levied on the income from property transfer. 2. For income from property transfer, the tax rate is 20%, and the taxable income is the balance after deducting the net value of property from the total income. Equity transfer, the net value of real estate is the original equity amount, and the key point is to see if there is any equity transfer income according to the transfer contract. 3. If both parties to the equity transfer transaction are non-resident enterprises and conduct transactions abroad, the domestic enterprise with equity transfer shall submit a copy of the equity transfer contract to the competent tax authorities when changing its tax registration according to law. 4. If both parties to the equity transfer transaction are non-resident enterprises and they are trading abroad, the non-resident enterprises that have obtained the income shall declare and pay taxes to the local competent tax authorities of the domestic enterprises where the equity is transferred by themselves or by entrusting agents. Domestic enterprises whose shares have been transferred shall assist the tax authorities in collecting taxes from non-resident enterprises. In addition, you need to pay enterprise income tax.

Legal objectivity:

Article 54 of the Enterprise Income Tax Law of People's Republic of China (PRC) shall be paid in advance in monthly or quarterly installments. An enterprise shall, within 15 days after the end of the month or quarter, submit a tax return for prepaying enterprise income tax to the tax authorities and pay taxes in advance. The enterprise shall, within five months after the end of the year, submit the annual enterprise income tax return to the tax authorities for final settlement and settlement of the tax refund. When an enterprise submits an enterprise income tax return, it shall attach financial and accounting reports and other relevant materials in accordance with the regulations.