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Should tax be paid on the sale of original shares on the NEEQ

 Should tax be paid on the sale of original shares on the NEEQ
Equity is the shareholder's investment share in a start-up company, that is, the equity ratio. The size of the equity ratio directly affects the shareholders' voice and control over the company. It is also the basis for shareholders to obtain economic benefits from the company, participate in the company's operation and management, and share dividends. Although equity cannot be completely equal to ownership, it is the core content of ownership. The investor with equity is the owner of the property. Equity cannot exist alone without legal person property rights, nor can legal person property rights exist alone without equity.
2024-06-27 17:30:12 1283 people helped

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Should tax be paid on the sale of original shares on the NEEQ
According to relevant regulations, if the original shares of a start-up company purchased by investors before listing on the NEEQ are sold statute Pay corresponding individual income tax
For those who have held shares for less than one month (including one month), the full amount of dividends and bonus income will be calculated as taxable income;
For those whose shareholding period is more than one month but less than one year (including one year), 50% of their dividend income shall be temporarily included in the taxable income for accounting;
As for those who have held shares for more than one year, 25% of their dividend income will be temporarily included in the taxable income for accounting.
All such taxable income shall be subject to personal income tax at the rate of 20%.
Individual Income Tax Law 》Article 2 Individual income tax shall be paid on the following individual income:
(I) wages Salary income;
(2) Income from remuneration for labor services;
(3) Income from author's remuneration;
(4) Income from royalties;
(5) Business income;
(6) Income from interest, dividends and bonuses;
(7) Income from lease of property;
(8) Income from property transfer;
(9) Accidental income.
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