The change of legal person and shareholders does not affect the billing during the acceptance period, and the change does not involve the enterprise name and tax number, and does not affect the billing.

Article 18 and Article 19 of the Measures for the Administration of Tax Registration stipulate that taxpayers who change the contents of tax registration shall apply to the original tax registration authority for tax registration change. Taxpayers who have gone through the registration of tax change in the administrative department for industry and commerce shall truthfully provide relevant documents and materials to the original tax registration authority within 30 days from the date when the administrative department for industry and commerce goes through the registration of change.

What procedures should be provided for the change of shareholders of the company?

Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Issuing the Measures for the Administration of Individual Income Tax on Equity Transfer (for Trial Implementation) Article 21 of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.67 (20 14) stipulates: "Taxpayers and withholding agents shall also submit the following information when filing tax returns (withholding) on equity transfer with the competent tax authorities:

(1) Equity transfer contract (agreement);

(2) Identity certificates of both parties to the equity transfer;

(3) If asset appraisal is required according to regulations, it is required to provide an appraisal report on the net assets or assets such as land and real estate issued by an intermediary agency with legal qualifications;

(four) the tax basis is obviously low, but there are legitimate proof materials;

(5) Other materials required by the competent tax authorities.

Do I need to pay taxes on the change of company equity?

Personal income tax needs to be paid at 20% of the income. According to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Some Income Tax Issues Concerning Enterprise Equity Investment Business (Guo Shui Fa [2000] 1 18No.), the transferor shall pay personal income tax according to the "income from property transfer" when transferring the stock rights of natural persons. That is, the balance of equity transfer income after deducting the original value and reasonable expenses is applicable to%.

Equity transfer mainly involves enterprise income tax. Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Some Income Tax Issues Concerning Enterprise Equity Investment Business (Guo Shui Fa [2000] 1 18) stipulates: "II. Income tax treatment of profit and loss of enterprise equity investment transfer.

(a) the income or loss from the transfer of enterprise equity investment refers to the balance after deducting the cost of equity investment from the income from the recovery, transfer or liquidation of enterprise equity investment. The income from the transfer of enterprise equity investment shall be incorporated into the taxable income of the enterprise, and the enterprise income tax shall be paid according to law. "

The answer about the influence of shareholder change on invoicing is here first. As you can see, the change of shareholder or legal person information and the handling of industrial and commercial business license have no direct influence on the company's billing. What impact will the change of company shareholders bring, what consequences will it cause, and so on? Now you can also consult professional accounting teachers directly through the website.