1. When the company was established, it participated in the initial establishment activities of the company as a sponsor and actually contributed or subscribed for shares.
2. After the company is established, it shall obtain the capital contribution or shares of existing shareholders according to law. For example, through legal transfer, inheritance, gift or court enforcement.
3. If the company increases its capital, investors other than shareholders will invest.
Shareholders are shareholders of a joint stock limited company or a limited liability company, and have the right to attend the shareholders' meeting and have the right to vote. They also refer to investors in other joint ventures.
To become a shareholder, you need to meet the following conditions:
1, legally acquire equity;
2. The name is registered on the register of shareholders;
3. Issue a capital contribution certificate after the company is established;
I actually exercised the shareholders' rights.
Shareholders need to pay relevant taxes when they change. In the process of equity transfer, the transferor needs to pay various taxes and fees. The transferor is an individual and needs to pay personal income tax. If the transferor is a company, it needs to involve more taxes and fees.
Legal basis:
company law
Article 27
Shareholders can make capital contributions in currency, or in kind, intellectual property rights, land use rights and other non-monetary properties that can be valued in currency and transferred according to law;
However, except for the property that cannot be used as capital contribution as stipulated by laws and administrative regulations.
Non-monetary property as capital contribution shall be evaluated and verified, and its value shall not be overestimated or underestimated.
Where there are provisions in laws and administrative regulations on evaluation and pricing, those provisions shall prevail.