Tax must be paid early and planning income tax is really not low. If the equity is transferred for free in the following circumstances, personal income tax may not be levied: inheriting or transferring the equity to the spouse, parents, children, grandparents, grandparents, grandchildren, grandchildren, brothers and sisters who can provide legal proof of identity, and the dependents or supporters who bear the obligation of direct support or maintenance to the transferor.

Twenty-eight situations that may lead to tax inspection in equity transfer;

1. The transfer price is lower than the corresponding net assets.

1, parity or 0 yuan's transfer of equity.

2. Transfer of equity at "unconventional" price.

Two, capitalization or bonus shares are not declared.

3, the surplus reserve into share capital did not declare a tax according to law.

4. The capitalization of capital reserve is not taxed according to law.

5. The undistributed profits transferred to share capital are not taxed according to law.

6. Sign a Yin-Yang contract to conceal the transfer price.

7. Realize large real estate and land transactions through equity transfer.

8. Transfer of equity in disguised form through capital increase and capital decrease.

9. Reduce the tax burden through the approved collection of partnership enterprises.

10, enjoy low tax rate by using tax depression.

1 1, "Share-to-debt swap" is a share-to-debt swap, but no tax is declared. Other contracts, such as loan contracts, are signed to offset debts and avoid tax.

4. False declaration or non-declaration

12. Reduce the tax burden by providing false loss financial statements.

13. The transfer of natural person shares was not declared according to law.

14. The income from the transfer of personal non-monetary assets has not been declared according to law.

5. The transfer behavior is completed and undeclared.

15. After the transfer of the natural person's equity is completed, the equity is returned without declaration of tax.

16. After the share transfer agreement came into effect and the change was completed, all the transfer funds have not been obtained and have not been declared according to law.

17. The money obtained from the invested enterprise due to divestment belongs to individual tax taxable income and has not been declared according to law.

Six, the transferee or the donee has not withheld a tax.

18. In the transfer of natural person's equity, the transferee failed to fulfill the obligation of withholding tax according to law.

19. The gift of natural person's stock rights failed to fulfill the obligation of withholding tax according to law.

7. Underreporting revenue and over-reporting cost

20. The liquidated damages related to share transfer in the equity transfer are not included in the equity transfer income.

2 1, the transfer cost of equity transfer is not confirmed.

22. When transferring a large amount of real estate, make up an asset appraisal report to reduce the value of the transferred object and income tax.

Eight, the transfer of high premium and high profit assets.

23. The net profit of the transferred enterprise is relatively large.

24. The transfer of the taxi land use right of the invested enterprise, houses, unsold properties of real estate enterprises, intellectual property rights, exploration rights, mining rights and equity accounts for more than 20% of the total assets of the enterprise.

Nine, other abnormal transfer behavior

25. Frequent transfer.

26. The enterprise shall bear the individual shareholder's transfer of individual tax and stamp duty, and the tax shall be adjusted when it is settled.

27. In the case of "holding", the tax burden of equity transfer bears the risk of the subject.

28. The tax payment place in the equity transfer is illegal.