First, if it is a fair-price transfer, there is no need to pay taxes. For example, if the shareholder's equity is 654.38+0 million, it will be transferred at 654.38+0 million without paying taxes.
If it is a premium transfer, personal income tax will be paid at 20% for the premium part. For example, if the equity is 654.38+0 million, if it is transferred by 2 million, personal income tax will be paid = (200-654.38+000) times 20% = 200,000. The price is determined by the transferor and the transferee through consultation, and there is no provision. Its taxable income = income from equity transfer-principal (original value)-reasonable tax.
2. Shareholders who intend to transfer or the company's equity affairs manager (hereinafter referred to as the applicant) go to the central counter to collect and fill out the Application Form for Equity Transfer of Employees in Qingdao Enterprises, and then go back to the company to go through the relevant confirmation procedures.
According to the Individual Income Tax Law of People's Republic of China (PRC) and its implementing regulations: "Individual income tax shall be calculated and paid according to the tax item of' income from property transfer' for the transfer of individual equity."
According to the Notice of State Taxation Administration of The People's Republic of China on Strengthening the Collection and Management of Individual Income Tax on Equity Transfer (Guo [2009] No.285), "If the tax basis for withholding agents or taxpayers to declare equity transfer is obviously low (such as parity, low-price transfer, etc.) and there is no justifiable reason, the competent tax authorities can refer to the net assets per share or the share of net assets corresponding to the equity ratio enjoyed by individual shareholders for verification and collection of individual income tax."
The applicant shall provide the following information when handling the formalities of equity delivery in the center:
1. Application Form for Equity Transfer of Enterprise Employees (in duplicate), which shall be signed by both parties and stamped with their handprints and official seals;
2. Resolution of the shareholders' meeting or the board of directors on this equity transfer;
3. The original articles of association and amendments to the articles of association (the articles of association need to be amended due to this equity transfer);
4. Transfer the original shares of the shareholders of both parties;
5. Copy of the ID card of the transferee's new shareholder;
6. Other materials required by the Center.
Legal basis: Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Strengthening the Management of Individual Income Tax on Equity Transfer.
1. After both parties to the equity transaction sign the equity transfer agreement and complete the equity transfer transaction, but before the enterprise changes its equity registration, the transferor or transferee who has the obligation to pay taxes or withhold and remit shall go through the tax payment (withholding) declaration with the competent tax authorities, and go through the formalities of equity change registration with the administrative department for industry and commerce on the basis of the personal income tax payment certificate or tax exemption or no tax certificate issued by the tax authorities.
Second, both parties to the equity transaction have signed an equity transfer agreement, but the equity transfer transaction has not yet been completed. When an enterprise applies to the administrative department for industry and commerce for the registration of equity change, it shall fill in the Report Form on the Change of Individual Shareholders (the form style and joint number shall be designed by the provincial local tax authorities themselves) and report to the competent tax authorities.
Three. Individual income tax on the transfer of individual shareholders' equity shall be collected by the tax authorities where the enterprise changes its equity. Taxpayers or withholding agents shall go through the formalities of tax declaration and tax storage with the competent tax authorities. The competent tax authorities shall, in accordance with the provisions of the Individual Income Tax Law and the Tax Administration Law, obtain information on individual equity transfer, manage, evaluate and inspect the tax-related matters of equity transfer, and punish the tax violations involved in it according to law.