What taxes do Tami dogs need to pay for equity transfer? What are the possible tax risks?

Tami dog equity transfer

What taxes are required ？ There may be any tax risk ？

One 、 What tax is required for equity transfer

1、 Stamp duty ownership transfer must be signed on the ownership transfer contract or agreement , However, the regulations stipulate that the transaction contract must pay stamp duty on the decals ; Stamp duty is levied on both parties signing the share transfer contract , Both parties need to pay stamp duty

2、 In the practice of VAT , The most common equity transfer is the transfer of unlisted companies held by individuals or enterprises as shareholders ( Companies and partnerships ) Equity of , However, these situations are not within the scope of VAT collection .

3、 Corporate income tax, share transfer tax , VAT is a small part of the stamp duty of listed companies ;

4、 Individual income tax .

Laws related to equity transfer

《 Company law 》 Article 71 transfer of ownership

The shareholders of a limited liability company may transfer all or part of their ownership . A shareholder transfers shares to a person other than a shareholder , The consent of more than half of the other shareholders shall be obtained . A shareholder shall notify other shareholders in writing of the transfer of its shares for their consent , Other shareholders from the date of receiving the written notice 30 No reply from... Above , Deemed to have agreed to the transfer of . More than half of the other shareholders do not agree to the transfer , Shareholders who disagree shall purchase the Transferred Equity . Don't buy , Deemed to have agreed to the transfer of . Shares transferred with the consent of shareholders , Under the same conditions , Other shareholders have the right of preemption . Two or more shareholders claim to exercise the preemptive right , Negotiate and determine their respective purchase proportion ; No negotiation , Exercise the preemptive right according to the proportion of their respective capital contributions at the time of transfer . Where the articles of association provide otherwise for the transfer of ownership , According to its rules .

Two 、 The transferor is an individual

The transferor is an individual , Should pay individual income tax , Press 20% Pay .

3、 ... and 、 The transferor is the tax of the company

When the transferor is a company , More taxes involved , Specific for ：

( One ) Tax companies involved in equity transfer of domestic enterprises transfer equity to a company , The income from the equity transfer involves enterprise income tax 、 Sales Tax 、 Deed tax 、 Stamp duty and other related issues

1、 corporate income tax .

2、 Sales Tax .

3、 Deed tax .

4、 Stamp duty .

The taxes required for equity transfer also depend on the identity of the shareholders , If the shareholder is a natural person shareholder , The only thing that needs to be paid is individual income tax and stamp duty .

If the shareholder is a corporate shareholder , What may need to be paid is corporate income tax 、 The VAT 、 Stamp duty , But it should be noted that , A company is an enterprise that transfers shares of an unlisted company , Not belonging to the transfer of financial commodities , No VAT payment .

Another case is the unincorporated shareholder , Unincorporated shareholders are generally divided into partnership shareholders and sole proprietorship shareholders , The general tax payable by unincorporated shareholders is individual income tax 、 corporate income tax 、 VAT and stamp duty . In terms of VAT , No VAT will be levied on the transfer of equity of unlisted companies .

however , No matter what the status of the shareholders , There are tax risks when transferring shares ！ What kind of tax should be paid for equity transfer ？ What are the possible tax risks ？

Four 、 What are the tax risks of equity transfer ？

1. When many shareholders transfer their shares , It is not common sense to transfer below market price , It is easy to cause the inspection of the tax department .

2. When some enterprises transfer their shares , Transfer equity or sign yin-yang contracts in disguised form by reducing or increasing investment , Use back price 、 The positive price conceals the actual stock trading price .

3. Transfer of personal monetary assets , Failing to declare and pay taxes within the prescribed time limit , It is also directly submitted to the tax department for verification .

4. Making false transactions means signing other transaction contracts before equity transfer , For example, a loan is equal to offsetting the transfer of funds from a transaction .

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M & A financing project information

,4 ten thousand + M & a industry information . This information comes from all M & A financing projects on the platform of national property rights trading institutions 【 Equity transfer 、 Capital increase and share expansion 、 Assignment of creditor's rights, etc 】, And the projects and information released by enterprises with investment needs on the Tami dog workbench . In order to realize the effective matching between the project and investors , The platform provides multi-dimensional search criteria in the project library , Investors can choose according to the region 、 Industry, etc. quickly search for items of interest .