Should tax be paid for shareholder change in 2024

According to the national regulations, any enterprise or individual who wants to carry out production, operation, service, retail, etc., must first go through the formalities with the Industrial and Commercial Bureau, the Tax Bureau and other relevant departments before operating. The industry and commerce in the industry and commerce tax generally refers to the Administration for Industry and Commerce, while the tax refers to the tax management functional departments, which have their own scope of responsibility and bear corresponding law enforcement and management responsibilities. Among them, tax registration is the starting point of the entire tax collection management.

2024-02-22 08:16:16 1617 people helped

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Should tax be paid for shareholder change

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Equity transfer Both parties of stamp duty For the income from equity transfer, if the shareholder is a natural person, the tax rate shall be 20% individual income tax For corporate shareholders, the enterprise income tax shall be paid at the rate of 25%.

1. Person A who purchases the equity only needs to pay stamp duty according to the transaction price, 5/10000;

2. If Person B sells the equity with an amount greater than his initial investment, he shall pay personal income tax at the rate of 20% according to the "income from property transfer" (if he sells the equity with an amount less than or equal to his initial investment, he shall not pay income tax), and pay stamp tax at the transaction price of 5/10000.

3. Both parties of equity transfer shall pay stamp tax according to the actual transaction amount.

Stamp duty is paid after signing Assignment contract After that, both parties go to the local tax bureau where the enterprise is located to pay, and go to the industrial and commercial bureau with the tax payment certificate Change in equity Formalities.

4. Generally speaking, the equity of the company has not changed when shareholders transfer their equity, and enterprises generally do not have to pay income tax.

Legal basis:《 company law 》Article 75 Shareholders' qualification inherit

After the death of a natural person shareholder, it is legal heir Can inherit shareholder qualification; But, Articles of Association Unless otherwise specified.

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