Nowadays, with the vigorous development of social economy, many companies have mushroomed. If you want to set up a company, you must first complete the enterprise registration. However, during the registration process, many people do not fully understand the whole process. Do non-resident enterprises need to pay withholding income tax, value-added tax and stamp duty when transferring trademark rights registered in China? It is not clear what the legal basis is. Let's take a closer look.
According to Article 1 of the Provisional Regulations on Stamp Duty in People's Republic of China (PRC) (the State Council OrderNo. 1 1), "All units and individuals who subscribe for and receive the vouchers listed in this Ordinance within the territory of People's Republic of China (PRC) are taxpayers of stamp duty and shall pay stamp duty in accordance with the provisions of this Ordinance." Article 2 stipulates: "The following vouchers are taxable vouchers: 1. Purchase and sale, processing contracts, construction project contracts, property leasing, cargo transportation, warehousing, loans, property insurance, technology contracts or documents with contractual nature; 2. Documents certifying the transfer of property rights; 3. Business books; 4. Rights and permits; 5. Other vouchers determined by the Ministry of Finance for taxation. "
According to Article 2 of the Detailed Rules for the Implementation of the Provisional Regulations on Stamp Duty in People's Republic of China (PRC) ((88) Caishuizi No.255), "The documents listed in this Ordinance, as mentioned in Article 1 of the Ordinance, shall be signed in People's Republic of China (PRC), have legal effect in China and are protected by the laws of China. The above documents, whether in China or abroad, shall be affixed with decals as required. The units and individuals mentioned in Article 1 of the Regulations refer to domestic enterprises, institutions, organizations, armed forces, Sino-foreign joint ventures, cooperative ventures, foreign-funded enterprises, foreign companies and other economic organizations and their institutions in China. "
According to Article 15 of the Notice of State Taxation Administration of The People's Republic of China on the Interpretation and Provisions on Certain Specific Issues of Stamp Duty (Guo Shui Fa [19 1] 155), "Contracts signed abroad shall be sealed when used in China" means that the contracts listed in the Provisional Regulations on Stamp Duty are inconvenient to be sealed when signed abroad and should be brought into China.
According to the "Regulations on the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC)" (the State Council Order No.512 of the People's Republic of China): "The income from sources inside and outside China mentioned in Article 3 of the Enterprise Income Tax Law shall be determined according to the following principles:
(a) the income from the sale of goods shall be determined according to the place where the trading activities take place;
(2) The income from providing labor services shall be determined according to the place where the labor services occur;
(3) Income from property transfer, income from real estate transfer shall be determined according to the location of real estate, income from movable property transfer shall be determined according to the location of the enterprise, institution or place where movable property is transferred, and income from equity investment assets transfer shall be determined according to the location of the invested enterprise;
(four) dividends, bonuses and other equity investment income, according to the location of income distribution enterprises to determine;
(5) Income from interest, rent and royalties shall be determined according to the location of the enterprise, institution or place that undertakes or pays the income, or according to the domicile of the individual who undertakes or pays the income;
(six) other income determined by the competent departments of finance and taxation of the State Council. "
There will be many problems in the whole process of trademark use right transfer of non-resident enterprises, so it is better to seek the help of professional third-party agency platform directly. Bajie trademark transfer platform, a professional trademark transfer trading platform, provides massive trademark resources such as clothing trademark transfer, alcohol trademark transfer and catering trademark transfer. If you buy a trademark, you can ask Bajie.