What's the difference between company holding shares and individual holding shares?

If an individual directly holds shares, when selling shares, according to the Notice on Relevant Issues Concerning the Collection of Individual Income Tax from the Transfer of Restricted Shares of Listed Companies, the taxable amount = taxable income × 20%; If you hold shares through a company or partnership, there is room for delaying tax avoidance and reasonable tax saving. For example, for the partnership itself, there is no need to pay personal income tax. When the partnership is actually distributed, it needs to be paid separately by the investment subject of the partnership.

As a company investor, a company enjoys the same rights as an individual. We should grasp that every share of a joint-stock company is the same, and the exercise of rights depends on the number of shares held. As for income tax and dividend tax, the latest policy is related to the holding period. The shares held by a company are generally state-owned shares. Moreover, the company is the controlling party and has the right to vote. Individual shares are borne by individuals, and company shares are borne by the whole company.

legal ground

Article 58 of the Civil Code of People's Republic of China (PRC): A legal person shall be established according to law. A legal person shall have its own name, organization, domicile, property or funds. The specific conditions and procedures for the establishment of a legal person shall be in accordance with the provisions of laws and administrative regulations. The establishment of a legal person shall be approved by the relevant authorities in accordance with the provisions of laws and administrative regulations.

Extended data:

1. "Profit" of employee stock ownership

1. Stimulating employees' shareholder awareness can play a long-term incentive role.

At this point, it shares the general value of equity incentives. Through employee stock ownership, employees not only gain benefits and share the value-added benefits of the enterprise, but also gain shareholder status, which stimulates employees' shareholder awareness and potentially allows employees to work as shareholders.

2, can retain outstanding talents.

Obviously, the more outstanding talents, the greater the share of equity in the enterprise. When the value of an enterprise continues to increase, the imagination of outstanding talents on their equity interests will be amplified by the "holding shares" event, thus further strengthening the recognition of outstanding talents on the future of the enterprise and their loyalty and responsibility to the enterprise.

3. Provide equity foundation for democratic management of enterprises.

Dictatorial enterprises also need moderate democracy, because dictatorship and democracy have always been a pair of contradictions in enterprise management, and different enterprises are nothing more than different balance points. Employee stock ownership means the moderate opening and dispersion of equity. Based on the status of shareholders, these employees will have the sense of equity and the responsibility of shareholders, and will put forward their own opinions and suggestions for the development and management of the company, which is the premise of equity democracy and democratic management.

Employee stock ownership is somewhat "abstract" and "far-reaching", and the understanding of its value should go beyond "the consciousness of major shareholders" and "the idea of shareholding dictatorship"!

Second, the "disadvantages" of employee stock ownership

1, equity disputes are easy to occur between companies and employees.

Equity incentive has changed employees' single employee status and become shareholders of the company. Once a labor dispute is caused by employee job-hopping or employee dismissal, the situation will become complicated, because in addition to labor disputes, there will inevitably be equity disputes between the company and employees. For listed companies, the situation is much more optimistic, because employees are only a member of the secondary stock market, but for limited liability companies, they must be handled with caution. Therefore, when making the employee stock ownership plan, the company must design a stock withdrawal plan after a labor dispute with employees, otherwise it will easily fall into the quagmire of equity disputes.

2. Prevent equity incentives from damaging the control rights of major shareholders over the company.

If we do not pay attention to control, it is very likely that the company will be controlled by the management or the board of directors will be deadlocked, which will affect the company's operation. As the founding shareholder of the company, it is extremely sad to see such a situation. The dispute between Huang Guangyu and Chen Xiao should be a wake-up call for entrepreneurs to carry out equity incentives. In the equity incentive scheme, how to ensure the control right of the original shareholders should rank first in the whole equity incentive scheme.