母子公司合并交什么税：探讨税收政策与合并流程

母子公司合并是商业领域中常见的经济活动。在合并过程中，税收问题是一个不可忽视的重要环节。本文将探讨母子公司合并过程中涉及的税收政策以及合并流程。

在母子公司合并过程中，涉及的税种主要包括企业所得税、增值税、营业税、土地增值税、契税等。根据相关税收政策，母公司需要缴纳企业所得税，税率为25%；而子公司如果存在增值额，则需要缴纳增值税，税率根据行业不同而有所差异。此外，根据土地增值税的相关规定，母子公司合并可能涉及到土地使用权转移，需要缴纳土地增值税。在合并过程中，如果涉及到不动产、土地使用权等转移，还需要缴纳契税。

除了上述税种外，母子公司合并还可能涉及到其他税收问题，例如税务注销、资产评估增值等。合并后的公司在税务注销时，需要按照相关税收政策进行税务清算，确保税务合规。同时，在合并过程中，如果资产评估增值涉及到土地、房产等不动产，还需要根据相关税收政策缴纳相应的税费。

英文对照：

What Taxes Are Paid During the Merger of Parent-subsidiary Companies: Exploring Tax Policies and Merger Processes

The merger of parent-subsidiary companies is a common economic activity in the business world. During the merger process, tax issues are an important aspect that cannot be ignored. This article will explore the tax policies involved in the merger of parent-subsidiary companies as well as the merger process.

During the merger of parent-subsidiary companies, the taxes involved mainly include corporate income tax, value-added tax (VAT), business tax, land value-added tax (LVAT), and deed tax. According to relevant tax policies, the parent company is subject to corporate income tax at a rate of 25%. Meanwhile, if the subsidiary has any value-added amount, it is subject to VAT at a rate that varies by industry. Additionally, according to the provisions of the LVAT, the merger of parent-subsidiary companies may involve the transfer of land use rights, requiring the payment of LVAT. During the merger process, if there is any transfer of real estate or land use rights, deed tax also needs to be paid.

Besides the above taxes, the merger of parent-subsidiary companies may also involve other tax issues such as tax deregistration and asset evaluation appreciation. After the merger, the company needs to conduct tax deregistration in accordance with relevant tax policies to ensure tax compliance. At the same time, if asset evaluation appreciation involves real estate or land use rights, the corresponding taxes need to be paid according to relevant tax policies.