Precautions for buying and selling stocks First of all, selling stocks requires reasonable pricing. Shareholders deliberately underreport the transfer price in order to reduce the income tax burden of equity transfer, which will not be recognized by the tax authorities. For the shareholders of private enterprises, when they start a business, they generally invest in the enterprise according to the registered capital, that is, when the enterprise is just established, only the paid-in capital is in the owner's equity. After several years, the owner's equity of an enterprise includes not only paid-in capital, but also surplus reserves and undistributed profits. At this time, if the shareholders of the enterprise transfer their shares, the tax authorities should at least refer to the net assets per share of the enterprise or the share of net assets corresponding to the shareholding ratio enjoyed by the shareholders to verify the income from the equity transfer. If shareholders underreport the transfer price, the tax authorities will not agree to transfer the equity at a fair price or a low price. If the intellectual property rights, land use rights, houses, exploration rights, mining rights and equity owned by the enterprise account for more than 50% of the total assets, shareholders should determine the equity transfer price according to the evaluation price, and the equity transfer price at this time should be higher. Secondly, the most basic tax-saving strategy for corporate shareholders' equity transfer is to require the invested enterprise to distribute dividends or increase surplus reserves first (increasing surplus reserves is equivalent to distributing dividends). Since corporate shareholders gets dividends from other enterprises tax-free, it can reduce the equity transfer price and save the enterprise income tax on equity transfer. In addition, what kind of stock to buy is very important for shareholders who buy stocks. Before buying shares, the seller's shareholders must first distribute dividends. This requirement does not affect the individual tax of the seller's shareholders, but it is of great significance to the buyer's shareholders. If the seller's shareholders sell shares directly without paying dividends, the buyer's shareholders will have to spend more money and pay a dividend tax of 20% in the future. If they want to get back the extra money, it is equivalent to a 20% discount.
Legal objectivity:
Article 74 of the Company Law of People's Republic of China (PRC) is under any of the following circumstances, the shareholders who voted against the resolution of the shareholders' meeting may request the company to purchase its equity at a reasonable price: (1) The company has not distributed profits to shareholders for five consecutive years, but the company has made profits for five consecutive years and meets the conditions for distributing profits stipulated in this Law; (2) The merger, division or transfer of the company's main property; (3) Upon the expiration of the business term stipulated in the Articles of Association or other reasons for dissolution stipulated in the Articles of Association, the shareholders' meeting will adopt a resolution to amend the Articles of Association to make the Company survive. If the shareholders and the company fail to reach an equity purchase agreement within 60 days from the date of adoption of the resolution of the general meeting of shareholders, the shareholders may bring a lawsuit to the people's court within 90 days from the date of adoption of the resolution of the general meeting of shareholders.