Tax treatment of company's cancellation of fixed assets transfer

How to operate tax saving needs to be analyzed in combination with your specific situation. The following analysis is for reference only. The real estate subsidiary intends to cancel. It is mentioned in the question that if the main assets on the account are only unsold houses and facades, then the main tax costs will come from these assets. Your company can consider the following ways: 1, direct transfer: the real estate subsidiary directly sells this part of the house and facade to another company in the group (hotel industry). When selling this asset, you need to pay value-added tax (simple or general tax can be selected), enterprise income tax (to make up for previous losses) and land value-added tax, and the recipient needs to pay deed tax (ignoring small taxes such as stamp duty). 2. Equity transfer after investment: the real estate subsidiary invests the property in the hotel industry and then transfers the equity. Real estate investment involves VAT and enterprise income tax. As a real estate enterprise, it also involves corporate income tax. The value-added tax paid by the investor can be deducted in two years, and the real estate can be deducted from the future enterprise income tax according to regulations. If there is a premium, the enterprise income tax needs to be paid according to regulations; 3. The subsidiaries will not be cancelled for the time being, but will be directly provided to the hotel company for use by leasing, and the tax costs of leasing and selling methods will be compared. Lease mainly involves value-added tax (deductible by the lessee) and enterprise income tax (deductible by the lessee), and the actual tax cost is 0. ? To sum up, your company needs to combine the specific conditions of real estate subsidiaries, hotel subsidiaries and other entities to choose the appropriate mode of operation. ?