1 personal income tax
Personal income tax shall be levied at the rate of 20% on the income obtained by individuals from the transfer of restricted shares. The specific calculation formula is as follows:
Taxable amount = taxable income× 20% = [income from transfer of restricted shares-(original value of restricted shares+reasonable tax) ]× 20%;
2 VAT
Individual transfer of restricted shares of listed companies is exempt from value-added tax.
3 stamp duty
Stamp duty on securities transactions shall be levied unilaterally by the transferor at 1‰.
Restricted shares of listed companies are reduced:
First, adopt centralized bidding to reduce holdings.
1. If a major shareholder or a specific shareholder reduces its holdings through centralized bidding, the total number of shares reduced in any 90 consecutive days shall not exceed 1% of the total number of shares of the company.
2. If a shareholder who holds the non-public offering shares of a listed company reduces his holdings through centralized bidding, the number of reductions shall not exceed 50% of the number of non-public offering shares held by him within 65,438+02 months from the date when the restrictions on the sale of shares are lifted, except in accordance with the provisions of the preceding paragraph.
Shareholders of listed companies reduce their shares.
Second, take a block trade to reduce holdings.
1. If a major shareholder or a specific shareholder reduces its holdings by means of block trading, the total number of shares reduced in any 90 consecutive days shall not exceed 2% of the total shares of the company.
2. The transferor and transferee of a block transaction shall make clear the quantity, nature and price of the shares they buy and sell, and abide by the relevant provisions of these Detailed Rules.
3. The transferee shall not transfer the transferred shares within 6 months after the transferee.
Third, reduce the holdings through agreement transfer.
1. If the major shareholder reduces his/her shareholding or the specific shareholder agrees to reduce his/her shareholding, the transferee proportion of a single transferee shall not be less than 5% of the total shares of the company, and the transfer of price floor shall be implemented with reference to the provisions of block trading, except as otherwise provided by laws, administrative regulations, departmental rules, regulatory documents and the business rules of this Exchange.
2. If the major shareholder agrees to reduce its holdings and no longer has the status of major shareholder after the reduction, the transferor and the transferee shall abide by the provisions of Article 4 of these Rules for the first reduction ratio within 6 months, and perform the information disclosure obligations in accordance with Articles 13, 14 and 15 of these Rules respectively.
3. After the shareholders reduce their holdings of specific shares through agreement transfer, if the transferee reduces his holdings of the transferred shares within 6 months, the transferor and the transferee shall abide by the provisions of the first paragraph of Article 4 of these Rules on the proportion of currency reduction.
The above is how to pay the individual income tax of shareholders of listed companies. Today, the sharing of Zhi Shuo Bian Xiao is here. If you have any questions about how to pay individual income tax for shareholders of listed companies, please feel free to contact Shanghai Zhishuo Enterprise Management Group Co., Ltd..