Second: the process and matters needing attention in handling equity transfer.
A, tax source bidding monitoring table
(1) Information to be provided
1, registered capital entry bill and accounting voucher (if there is capital increase, each capital increase is required)
2. Capital Verification Report (same as above)
3. For the financial statements on the valuation benchmark date, you can choose the beginning of the month as the general trading day and then use the statements at the end of last month.
4. Resolutions of the shareholders' meeting
5. Revision of Articles of Association
6. Equity transfer agreement
7. A copy of the power of attorney and ID card of the transferor (a legal person enterprise shall provide a copy of its business license and a copy of its legal person ID card).
8. A copy of the power of attorney and ID card of the equity purchaser (a copy of the business license and a copy of the company ID card are required for a company-based enterprise).
9. Copy of agent's ID card
10, Letter of Commitment of Integrity of both parties to the equity transfer (received by the tax bureau)
1 1. Copy of tax bill after tax payment.
12, other information that may be needed (please consult the tax counseling or declaration hall of each bureau before handling)
(2) Taxes payable
1. Five ten thousandths of the total transaction price of stamp duty shall be borne by the trader.
2. Personal income tax: the transferor pays 20% personal income tax on the value-added part due to the needs of natural persons.
3. Enterprise income tax: If the enterprise is transferred by a legal person, the transferring enterprise need not declare and pay taxes. The tax bureau shall report to the owner of the transferor enterprise.
The tax authorities issued an investigation letter. The transferor enterprise as a legal person shall truthfully declare the investment income when the enterprise income tax is settled.
4. The tax bill needs to be copied for monitoring the bidding tax source.
(3) Other matters
1. Fill in the tax source monitoring form in triplicate, one for each party to the transaction and one for the industry and commerce. If there are multiple senders or receivers, the tax source monitoring table cannot write "so-and-so" to omit other party information. (Chamber of Commerce and Industry requests reopening)
2. The tax source monitoring table generally needs to be printed by the tax counseling room, and then submitted to the management department, the general department and the deputy director for approval. It takes 7- 10 days. If the equity transfer needs to be handled urgently, please make preparations in advance or put pressure on the management department.
Second, changes in industry and commerce.
(1) Information to be provided
1, the tax source monitoring table is stamped with the tax bill.
2. Resolutions of the shareholders' meeting
3. Resolutions of the Board of Directors
4. New articles of association or amendments to articles of association
5. Equity transfer agreement
6. Copies of ID cards of both parties to the transaction (corporate enterprises need to provide business licenses and copies of corporate ID cards)
7. Operating instructions
8. Other required information (telephone consultation before handling)
(2) Handling precautions
1 Industrial and commercial audit usually takes 5-7 working days. After the approval, the agent will be informed.
2. The legal person shall be present to sign.
3. Original and duplicate of business license.
Step 4 pay for it
5. Take a USB flash drive and take in the electronic files of all documents, which may be changed by the industry and commerce at any time. You can print a reply in the business circle downstairs.
Print, send and receive mail, send and receive faxes, etc. They are all charging items.
6. Within one week after all the formalities are completed, you can go to the lobby to inquire about paper files and copy them, and the Chamber of Commerce and Industry will affix the seal of file inquiry. Save it for later use.