1. What taxes are involved in the equity transfer?

The transferor is an individual shareholder: when the individual shareholder transfers the equity, he/she needs to pay personal income tax according to the "income from property transfer", and the taxable amount = (income from equity transfer-original value of equity-reasonable expenses) X20%.

The transferor is the shareholder of the enterprise: when the enterprise transfers the equity, the income from the equity transfer is also calculated according to the regulations, and 20% of the enterprise income tax is calculated by incorporating it into the taxable income of the current period. Applicable to national preferential tax policies, such as high-tech enterprises 15%. In addition, whether it is a natural person shareholder or an enterprise corporate shareholders, and whether it is a transferor or a transferee, it takes five ten thousandths of stamp duty to sign an equity transfer agreement.

2. equity transfer price is on the low side, which is not recognized by the tax bureau.

As can be seen from the above tax regulations, income tax accounts for a relatively large proportion of the equity transfer tax. An important content of income tax is the determination of "income from equity transfer", which involves the pricing of equity transfer. However, whether it is 1 yuan transfer or free transfer, it is far below the original value of the equity, so the biggest controversy lies in the tax-related treatment, which is easily recognized by the tax authorities as "low income from equity transfer".

Five situations identified as "obviously low price":

(1) The declared equity transfer income is lower than the share of the company's net assets corresponding to the equity.

(2) Less than the initial investment cost, or less than the price paid by the seller to obtain the equity from the previous company, and related taxes.

(3) Income from equity transfer of the same shareholder or other shareholders of the same enterprise under the same or similar conditions.

(4) Income from equity transfer of enterprises in the same industry under the same or similar conditions.

(5) Unreasonable transfer of equity or shares for free.

3, the price is low, and it is approved for collection and use.

Equity transfer price is on the low side, so the tax bureau will naturally not levy taxes according to the income stipulated in the contract, but adjust the stock price by means of approved collection, and determine the income from equity transfer by the share of net assets corresponding to equity. If the company's net asset price is 65,438+00 yuan/share, and it is actually transferred according to 65,438+0 yuan or 0 yuan, the declared equity transfer income is calculated according to the net asset price of 65,438+00 yuan/share.

The following situations require approval:

(1) The declared return on equity transfer is obviously low without justifiable reasons.

(2) Failing to file tax returns within the prescribed time limit, and failing to file tax returns within the time limit ordered by the tax authorities.

(3) The transferor is unable to provide or refuses to provide relevant information about the equity transfer income.

(4) Other circumstances in which the income from equity transfer should be approved.

4. Justifiable reason: Will the tax authorities make adjustments for umbrellas that are transferred for free or at a low price as long as the income from equity transfer is obviously low? Not exactly. Under the following circumstances, the obviously low equity price is reasonable and the tax bureau will not adjust it:

(1) The object of equity transfer is the spouse, parents, children, grandparents, foreign minister's parents, grandchildren, grandchildren, brothers and sisters or the person who raised and supported you.

(2) Due to the adjustment of national policies, the company you invested in had to transfer its equity at a low price, which greatly affected its production and operation.

(3) If you are an employee of the company, the equity you hold is non-transferable. If it is transferred to other shareholders within the company, it can be considered as a "legitimate reason".

(4) Other reasonable circumstances in which both parties to the equity transfer can provide valid evidence.