1. If it is an individual shareholder, it is required to pay individual income tax and make up the difference (withdrawal amount-book amount);
2. If you are an enterprise shareholder, you don't need to pay enterprise income tax.
3. Undistributed profits such as pre-tax profits can only be reinvested after paying income tax.
4. Shareholders withdraw their shares. If it is a natural person, you need to pay personal income tax. It is recommended to consult the Municipal Local Taxation Bureau.
5. If the shareholder is a legal person and needs to pay enterprise income tax, the extracted amount shall be regarded as the investment income.
First, the main performance of withdrawal
First, the company's operating risk is too large, which exceeds shareholders' investment expectations. When shareholders invest in a company, they usually have their own tolerable expectations for the company's business plan. When the risk of business plan greatly exceeds their expectations, shareholders will have the idea of quitting the company in order to reduce their investment risk.
Second, the death of shareholders. After investing in the company, shareholders shall enjoy the equity according to law. Equity is an important property right. When a shareholder dies, his equity shall be incorporated into the estate and inherited by the successor.
According to China's inheritance law, the first heirs are spouses, parents and children. When these heirs are unwilling or unsuitable to become shareholders of the company, it is their wish to separate the investment of the deceased shareholders from the company.
Third, shareholders divorce. When shareholders get married and husband and wife divorce, the problem of shareholder rights division will be raised. Since both husband and wife have turned against each other, it is impossible for the spouse of a non-shareholder to join a limited company with high requirements for human nature. At this time, it is a strong requirement for the non-shareholder spouse to extract half of the shareholder's rights from the company and deliver it to the non-shareholder spouse.
Second, the application conditions for shareholders to withdraw their shares
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. When the business term stipulated in the Articles of Association expires or other dissolution reasons stipulated in the Articles of Association occur, the shareholders' meeting will adopt a resolution to amend the Articles of Association to make the Company survive.
legal ground
Company Law of the People's Republic of China
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.
Article 74 In any of the following circumstances, a shareholder who votes against the resolution of the shareholders' meeting may request the company to purchase its equity at a reasonable price:
(a) 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 as 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.