I have operated several modes. \x0d\1. Transferring to a branch is relatively simple\x0d\1. If it is a branch in the same place, no need to transfer. If the branch uses it, the head office will charge depreciation. In a legal sense, a branch office is considered an internal department. \x0d\If it cannot be transferred, it will be sold at the net book value. If the input tax has already been deducted when you purchased the equipment, then a special VAT invoice will be issued, and no VAT will be incurred. However, if it is "not deductible and not deducted" at the time of purchase, the VAT will be levied at a half rate of 4%, and special VAT invoices will not be issued. This will create an additional tax burden. The transfer to one's own branch at a fair price is considered to be "obviously low price, but with legitimate reasons" and will not be adjusted by the tax bureau. Therefore, no corporate income tax will be incurred. \x0d\If your location has already "replaced business tax with value-added tax", it can still be treated as "tangible movable property leasing", that is, if it is leased to a branch, the value-added tax rate is 17%, or it can be "offset against the other." \x0d\2. If it is a remote branch, it is also the three methods mentioned in the previous article. But please note:\x0d\According to this year's "Financial Budget No. 201240" document, there have been changes in the income tax treatment of the head office and branch offices. Even if the equipment belongs to the head office (on the head office's account), because it is "used" by the branch, it must be manually transferred out when calculating according to the formula in the "Guo Shui Fa No. 200828" document. Otherwise there is a risk: the tax bureau where the branch is located has the right to make adjustments. \x0d\ 2. Subsidiaries, in addition to the "rent" and "sale" models mentioned above, there is also a model where you don't have to pay a penny of tax: \x0d\ According to "State Administration of Taxation Announcement No. 201113" Document processing, no value-added tax is paid, that is, during the asset reorganization process, the taxpayer transfers all or part of the physical assets and their associated bonds, debts and labor to other units and entities through mergers, divisions, sales, replacements, etc. Personal behavior is not subject to VAT. \x0d\ In terms of operation, please pay attention to: let the tax bureau think that your transfer constitutes a "business". How to package it is up to you. \x0d\Transfer of book value, of course, does not generate corporate income tax. \x0d\Was the above answer helpful to you?