Because the tax basis has not been changed in the free transfer of state-owned shares under the same control, both the transferor and the transferee are recorded at book value.

1. Information to be provided for enterprise income tax withholding declaration:

1, enterprise income tax withholding report in triplicate;

2. Contracts, agreements or other written materials that can prove the rights and obligations of both parties (photocopies);

3. Invoice or documents required by overseas institutions for payment of foreign exchange (copy);

4. Other information required by the tax authorities.

Note: Information that has been provided to the national tax authorities may be exempted from being provided again.

Second, the application time limit

The tax shall be withheld by the withholding agent from the amount paid or due each time it is paid or due. The tax withheld by withholding agents each time shall be turned over to the state treasury within seven days from the date of withholding, and the withholding enterprise income tax report form shall be submitted to the local tax authorities.

Third, the handling procedures

Get the Report Form of Withholding Enterprise Income Tax from local competent tax authorities or download it from the national tax website, fill it out truthfully and sign it as required, and then submit it to the competent tax authorities together with the attached materials.

Legal basis:

Article 71 of the Company Law

It is stipulated that shareholders of a limited liability company can transfer all or part of their shares to each other.

Shareholders' transfer of equity to persons other than shareholders shall be approved by more than half of other shareholders. Shareholders shall notify other shareholders in writing about the transfer of their shares for approval. If other shareholders fail to reply within 30 days from the date of receiving the written notice, they shall be deemed to agree to the transfer. If more than half of the other shareholders do not agree to the transfer, the shareholders who do not agree shall purchase the transferred equity; Do not buy, as agreed to transfer.

Under the same conditions, other shareholders have the priority to purchase the equity transferred with the consent of shareholders. If two or more shareholders claim to exercise the preemptive right, their respective purchase proportions shall be determined through consultation; If negotiation fails, the preemptive right shall be exercised in accordance with their respective investment proportions at the time of transfer.

Where there are other provisions on equity transfer in the articles of association, such provisions shall prevail.