Hello, my answer to your question is: according to the relevant regulations, the transferor needs to pay personal income tax according to the "income from property transfer", that is, the answer to the question of what taxes should be paid when shareholders change, that is, personal income tax. That is, the balance of equity transfer income after deducting the original value and reasonable expenses is subject to the proportional tax rate of 20%, and personal income tax is calculated and paid. However, if the transferor transfers at the original price, no individual income tax shall be paid. 1. According to the law, equity transfer mainly involves enterprise income tax. Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Some Income Tax Issues Concerning Enterprise Equity Investment Business (Guo Shui Fa [2021]18No.) stipulates: "II. Income tax treatment of gains and losses from equity investment transfer of enterprises (1) The gains and losses from equity investment transfer refer to the disposal of equity investment by enterprises due to recovery, transfer or liquidation. The income from the transfer of equity investment of an enterprise shall be incorporated into the taxable income of the enterprise and the enterprise income tax shall be paid according to law. " 2. The calculation method shall be implemented in accordance with the provisions of Article 35 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection: "In any of the following circumstances, the tax authorities have the right to verify the tax payable by taxpayers: (1) Accounting books may not be set up in accordance with the provisions of laws and administrative regulations; (two) in accordance with the provisions of laws and administrative regulations, accounting books should be set up but not set up; (3) destroying account books without authorization or refusing to provide tax payment information; (four) although the account books are set up, the accounts are chaotic or the cost information, income vouchers and expense vouchers are incomplete, which makes it difficult to audit the accounts; (5) Failing to file tax returns within the prescribed time limit due to tax obligations, and failing to file tax returns within the time limit ordered by the tax authorities; (6) The tax basis declared by the taxpayer is obviously low without justifiable reasons. The specific procedures and methods for the tax authorities to verify the tax payable shall be formulated by the competent tax authorities of the State Council. 1. Taxpayers shall, within 30 days from the date when the administrative department for industry and commerce changes the registration or the relevant authorities approve, announce the change or the contents of the tax registration actually change, apply to the municipal local tax registration authority for tax registration change with relevant documents and materials. If your company handles the change of legal person and shareholders at the same time in the administrative department for industry and commerce, the local tax department can also handle it at the same time. Where the equity of natural person (individual) shareholders of an enterprise is changed, the original competent tax authority shall add an examination and approval opinion to the tax change registration form (social security payment), and then go through the change formalities in the lobby of the registration branch or outside the registration office. Please refer to "Branch Link-Registration Branch-Business Guide-Information to be Submitted for Change Registration-General Change" on the homepage of this website for details of the information required by taxpayers in our city for change registration. Please select and download the required form in "Branch Link-Register Branch-Business Guide-Electronic Form Download of Tax Registration (Social Security Payment Registration)" on the homepage of this website. 2. Natural person shareholders who transfer their shares shall be taxed according to the following provisions: Natural person shareholders, according to the Individual Income Tax Law of People's Republic of China (PRC) and its implementing regulations, the original shareholders shall be taxed according to the item of "income from property transfer", and the applicable tax rate is 20%. For the income from property transfer, the taxable income shall be the income obtained by an individual from each property transfer, after deducting the original value of the property and reasonable expenses. That is, the specific tax calculation formula is: taxable income = income from property transfer-original value of property-personal income tax payable for reasonable expenses incurred in transfer = taxable income ×20%.
Legal objectivity:
Article 71 Shareholders of a limited liability company may 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 to agree to the transfer of their shares. If other shareholders fail to reply within 30 days from the date of receiving the written notice, they shall be deemed to have agreed 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.