1. Transfer of equity: equity transfer agreement and industrial and commercial change registration with information.

Borrow: paid-in capital-original shareholder

Loan: paid-in capital-new shareholders

2. Receiving investment funds from new shareholders:

Debit: bank deposit

Loan: other payables-original shareholders

3. Payment to original shareholders for equity transfer:

Debit: other payables-original shareholders

Loan: bank deposit

4. There is premium-withholding-individual tax: for the item of "income from property transfer", the balance after deducting the original value of the property and reasonable expenses from the income from equity transfer is taxable income, and the personal income tax is calculated and paid at the tax rate of 20%.

Debit: Other Receivables-New Shareholders-Individual Tax

Loan: cash/bank deposit

Take back:

Debit: cash/bank

Loan: other receivables-new shareholders-individual tax

5. Pay stamp duty on the transfer of equity-the transfer document of property right shall be affixed with a stamp of 0.5 ‰ of the amount contained.

Debit: other receivables-new shareholders-stamp duty

Loan: cash/bank deposit

Take back:

Debit: cash/bank

Loans: other receivables-new shareholders-stamp duty

There are two situations in which a partnership enterprise transfers its equity:

1. Tax-related treatment of natural person investors,

Document No.91[2000] of Caishui stipulates that when a natural person investor obtains the income from the equity transfer, it should be regarded as the income from the production and operation of the investor. According to the taxable items of "income from the production and operation of individual industrial and commercial households" stipulated in the Individual Income Tax Law, the five-level excess progressive tax rate of 5%~35% is applied to calculate and pay personal income tax.

2. Tax-related treatment of enterprise investors,

The document Caishui [2008]159 stipulates that each partner is the taxpayer of a partnership. If the partners of the partnership are natural persons, individual income tax shall be paid. Partners are legal persons and other organizations and pay enterprise income tax.

According to this regulation, the net income of enterprise investors from the partnership is subject to enterprise income tax. The profits of enterprise investors after paying income tax must be accounted for as dividends of the partnership as enterprise investors. For the dividend income confirmed by enterprise investors, according to China's Enterprise Income Tax Law and its implementation regulations, Dividends, bonuses and other equity investment income obtained by resident enterprises directly investing in other resident enterprises are tax-free income. However, Article 1 of the Enterprise Income Tax Law stipulates that this law is not applicable to sole proprietorship enterprises and partnership enterprises. Resident enterprises do not include partnership enterprises. Therefore, the profits paid by enterprise investors after obtaining the income from the distribution of partnership enterprises do not fall within the tax-free scope stipulated in the Enterprise Income Tax Law and need to be incorporated into other taxable income of enterprise investors to calculate and pay enterprise income tax.

That's all for the accounting entries about the transfer of equity by the partnership company. After reading the above, you should know that we should check them carefully. I believe that you have gained your own gains here. You accounting friends must firmly grasp them. If you encounter other accounting problems in actual operation, you can consult the online Q&A teacher!