In fact, the company does not need to increase its capital to 600 million yuan, but to 400 million yuan (registered capital of 300 million yuan+undistributed profit of 654.38 billion yuan), and undistributed profit of 654.38 billion yuan is used for capital increase. Reselling in this way is tantamount to selling at a fair price and does not involve income tax.

Calculation of taxable income in Article 6 of the Individual Income Tax Law of People's Republic of China (PRC);

Five, the income from the transfer of property, the balance of the income from the transfer of property after deducting the original value of the property and reasonable expenses is the taxable income.

In other words, the tax basis of property transfer income tax is all investment-transfer income, that is, tax is paid after obtaining benefits, and fair price transfer is not taxed.

What taxes should be paid in the process of capital reduction and equity transfer?

There is no tax on capital reduction or capital increase; When the equity is transferred, the transferee does not pay tax, and the transferor pays income tax if it benefits.