First, if it is a fair-price transfer, there is no need to pay taxes. For example, if the shareholder's equity is 654.38+0 million, it will be transferred at 654.38+0 million without paying taxes.
If it is a premium transfer, personal income tax will be paid at 20% for the premium part. For example, if the equity is 654.38+0 million, personal income tax shall be paid according to 2 million = (200-654.38+000) * 20% = 200,000. The price is determined by the transferor and the transferee through consultation, and there is no provision. Its taxable income = income from equity transfer-principal (original value)-reasonable tax.
2. Shareholders who intend to transfer or the company's equity affairs manager (hereinafter referred to as the applicant) go to the central counter to collect and fill out the Application Form for Equity Transfer of Employees in Qingdao Enterprises, and then go back to the company to go through the relevant confirmation procedures.
According to the Individual Income Tax Law of People's Republic of China (PRC) and its implementing regulations: "Individual income tax shall be calculated and paid according to the tax item of' income from property transfer' for the transfer of individual equity."
According to the Notice of State Taxation Administration of The People's Republic of China on Strengthening the Collection and Management of Individual Income Tax on Equity Transfer (Guo [2009] No.285), "If the tax basis for withholding agents or taxpayers to declare equity transfer is obviously low (such as parity, low-price transfer, etc.) and there is no justifiable reason, the competent tax authorities can refer to the net assets per share or the share of net assets corresponding to the equity ratio enjoyed by individual shareholders for verification and collection of individual income tax."
The applicant shall provide the following information when handling the formalities of equity delivery in the center:
1. Application Form for Equity Transfer of Enterprise Employees (in duplicate), which shall be signed by both parties and stamped with their handprints and official seals;
2. Resolution of the shareholders' meeting or the board of directors on this equity transfer;
3. The original articles of association and amendments to the articles of association (the articles of association need to be amended due to this equity transfer);
4. Transfer the original shares of the shareholders of both parties;
5. Copy of the ID card of the transferee's new shareholder;
6. Other materials required by the Center.
Extended data
According to the Notice of State Taxation Administration of The People's Republic of China on Strengthening the Management of Individual Income Tax from Equity Transfer (Guo [2009] No.285), after the equity transfer agreement is signed and the equity transfer transaction is completed, the transferor or transferee who has the obligation to pay taxes or withhold and remit before the enterprise changes its equity registration shall go to the competent tax authorities for tax payment (withholding) declaration, and pay it with the personal income tax payment certificate or tax exemption or no tax certificate issued by the tax authorities.
Where both parties to the equity transaction have signed an equity transfer agreement, but the equity transfer transaction has not been completed, the enterprise shall fill in the Report Form on the Change of Individual Shareholders and report to the competent tax authorities when applying to the administrative department for industry and commerce for the registration of equity change. If the declared tax basis is obviously low (such as parity, low-price transfer, etc.). Without justifiable reasons, the competent tax authorities may refer to the net assets per share or the share of net assets corresponding to the proportion of rights and interests enjoyed by individual shareholders for verification.
The above policy is aimed at the provisions of personal income tax involved in equity transfer. For the change of ownership structure caused by capital increase, the original natural person shareholder's shareholding ratio decreased, but the decrease in capital contribution ratio was not caused by the equity transfer. The natural person shareholder did not transfer the equity, and there was no transfer income, so there was no need to calculate and pay personal income tax.
According to the Individual Income Tax Law and the Regulations for the Implementation of the Individual Income Tax Law, individual income tax shall be calculated and paid according to the item of "income from property transfer" in the transfer of individual equity. In addition, according to the Measures for the Administration of Individual Income Tax on Equity Transfer (Trial) (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.67 20 14? Article 11 If the income from equity transfer declared without justifiable reasons is obviously low, the competent tax authorities may verify the income from equity transfer.
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