Q：
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How to determine the tax basis of taxable contract?
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A：
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The taxable contract is based on the amount listed in the contract, excluding the listed value-added tax. If the contract amount cannot be determined, it shall be determined according to the market price at the time of signing the contract.
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Q：
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How to determine the tax basis of the taxable property ownership transfer certificate?
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A：
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The tax calculation basis of the taxable property ownership transfer certificate is the amount listed in the property ownership transfer certificate, excluding the listed value-added tax. If the amount listed in the property ownership transfer certificate cannot be determined, it shall be determined according to the market price when the property ownership transfer certificate is registered.
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Q：
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How should the tax basis of the taxable business account book be determined?
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A：
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The tax basis of the taxable business account book is the total amount of paid in capital (share capital) and capital reserve recorded in the account book.
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Q：
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If there is no transfer price in securities transaction, how to determine the tax basis?
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A：
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If there is no transfer price in a securities transaction, the tax basis shall be calculated and determined according to the closing price of the securities on the previous trading day when the transfer registration procedures are handled.
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Q：
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If there is no closing price in securities trading, how to determine the tax basis?
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A：
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The tax basis shall be determined based on the face value of securities.
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FAQ
