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Should tax be paid for shareholder change

Time: June 21, 2024 label: Company operation Industrial and commercial tax Reading: 819 people

Lawyer's analysis:

want
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:

Article 75 Inheritance of shareholder qualification of the Company Law
After the death of a natural person shareholder, its legal successor may inherit the shareholder's qualification; However, unless otherwise stipulated in the Articles of Association.

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Liu Shuang, a full-time lawyer, served as the legal adviser of a community in Wenjiang District in 2018 and was rated as an advanced individual by the Judicial Bureau; In 2021, he won the title of Chengdu Legal Aid Advanced Individual of Chengdu Municipal Bureau of Justice; From May 2020 to May 2022, he served as a specially invited mediator of a district people's court in Chengdu. During his practice, he presided over mediation and represented a large number of civil and commercial legal litigation cases and non litigation cases, including construction contract disputes, creditor's rights and debt disputes, equity disputes, corporate legal advisers, etc. Lawyer Liu provides special legal knowledge training for all units. Lawyer Liu Shuang always believes that cases can be difficult or easy, but there is no difference between big and small cases. For each case, we will do our best to safeguard the legitimate rights and interests of the parties with a sense of responsibility, professionalism and enthusiasm.

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