Equity premium refers to the premium actually received by a limited company when it issues shares that exceeds the face value of the shares. The value of equity transaction between new shareholders and old shareholders is not determined by the registered capital share of the company, but by the value of the net assets share of the company, which can be determined by both parties through consultation.
And can be higher than the value of the share of net assets. You can also trade below this value. Above or below, only involving both parties to the transaction, stock trading funds do not flow into the company.
Extended data
The premium part of equity transfer shall be taxed according to the transfer price MINUS the original value of stock purchase, MINUS the reasonable expenses incurred during purchase, and then multiplied by 20%. If the transferor is a legal person, the investment income shall be confirmed according to the accounting standards for business enterprises, and the equity premium shall be taxed according to the applicable income tax rate of the enterprise. Taxpayers or withholding agents shall go through the formalities of tax declaration and tax storage with the competent tax authorities.
The taxes to be paid for equity transfer are mainly income tax and stamp duty, and the stamp duty is only five ten thousandths, which can be ignored. Income tax is divided into personal income tax and enterprise income tax, depending on whether the transferor is an individual or an enterprise. Individual shareholders pay personal income tax at a rate of 20%, while shareholders of the company combine their investment income with current profit income and calculate income tax on a consolidated basis.
Baidu encyclopedia-salary considerations
Taizhou Municipal People's Government-Personal income of liquidated damages in the process of equity transfer should also be taxed.