1, stamp duty, both parties to the equity transfer shall pay stamp duty according to the actual turnover, which is five ten thousandths. Non-listed companies do not transfer shares in the form of shares, which belongs to the transfer of property ownership and should pay stamp duty according to the data of property rights transfer.
2. Personal income tax shall be paid for the transfer of personal equity: if it is sold with an amount greater than its initial investment, personal income tax shall be paid at the rate of 20% of the income from property transfer (if it is sold with an amount less than or equal to its initial investment, no income tax shall be paid).
3. If the equity of an enterprise is transferred, the enterprise income tax shall be paid in accordance with the law: when the equity of an enterprise is transferred, the undistributed profit or accumulated surplus generated thereafter shall be paid according to the normal income tax rate, excluding the production cost and related fixed input.
4. There is no business tax; From June 5438+1 October1day, 2003, no business tax will be levied on investing in intangible assets and real estate, participating in the profit distribution of investors and * * * sharing investment risks. There is no business tax on equity transfer, generally speaking, the company's rights and interests have not changed, and enterprises generally do not have to pay income tax.
Company shareholder change process
1. Application for company change registration signed by the legal representative (with the official seal of the company);
2. The company signs the explanation of the capital contribution of the company's shareholders (promoters) (with the official seal of the company);
3. Certificate of the designated representative or authorized agent signed by the company (stamped with the official seal of the company) and a copy of the ID card of the designated representative or authorized agent (signed by myself); The specific entrusted matters, the authority of the client and the entrustment period shall be indicated.
4. The limited liability company submits the resolution of the shareholders' meeting (signed by all shareholders, and signed by myself if the shareholder is a natural person; Shareholders other than natural persons build official seals); Where a limited liability company fails to convene a shareholders' meeting on the transfer of shares by shareholders or the resolution of the shareholders' meeting is not signed by all shareholders, it shall submit the written notice issued by the shareholder who transferred shares to other shareholders on the transfer of shares and the reply opinions of other shareholders. If other shareholders fail to reply, they shall submit the explanation of the shareholders who intend to transfer the shares.
5. Equity transfer agreement or equity delivery certificate (signed by both parties to the transfer, and signed by myself if the shareholder or promoter is a natural person; Shareholders or promoters other than natural persons affix their official seals);
6. The qualification certificate of the new shareholder or the identity certificate of the natural person; A copy of the business license submitted by the enterprise; Copy of the legal person registration certificate of the institution; An enterprise as a legal person shall submit a copy of its registration certificate; A copy of the certificate submitted by the private non-enterprise unit; Natural person submits a copy of ID card.
7. Amendment to the Articles of Association (signed by the legal representative of the company);
8. Where laws, administrative regulations and decisions of the State Council require approval for the change of shareholders, a copy of relevant approval documents or license certificate shall be submitted;
9. A copy of the company's business license. If the people's court decides to transfer the equity according to law, it shall submit the ruling of the people's court, and it is not necessary to submit the third and fourth materials. If the company changes its shareholders and involves other registered matters, it shall apply for registration of change at the same time and submit the corresponding materials in accordance with the corresponding submission specifications. Note: Companies established in accordance with the Company Law and the Regulations on the Administration of Company Registration apply for registration of change of shareholders.
To sum up, the change of shareholders needs to pay taxes, and the transfer of individual equity needs to pay stamp duty and personal income tax. Stamp duty is paid by both parties to the contract.
Legal basis:
Regulations on the administration of company registration
Article 27
When applying for registration of change, a company shall submit the following documents to the company registration authority:
(1) An application for change registration signed by the legal representative of the company;
(2) resolutions or decisions on changes made in accordance with the Company Law.
(3) Other documents required by the State Administration for Industry and Commerce.
Where the company's change of registration matters involves the revision of the articles of association, it shall submit the revised articles of association or amendments to the articles of association signed by the company's legal representative.
Where laws, administrative regulations or decisions of the State Council require approval to change registered items, relevant approval documents shall also be submitted to the company registration authority.