2. Although the equity is flawed, the shareholders still own the equity, so the equity can be transferred. However, the capital contribution obligation of shareholders who transfer defective shares does not disappear with the transfer of shares. Unless there is an agreement between the transferor and the transferee, the transferor still has the obligation to make up the capital contribution.
3. The provisions of the Measures on the income from equity transfer can be summarized as the following three aspects:
(1) Income from equity transfer refers to cash, objects, securities and other forms of economic benefits obtained by the transferor due to equity transfer.
(2) All kinds of money related to the equity transfer obtained by the transferor, including liquidated damages, compensation and other currencies, assets and rights in various names, shall be incorporated into the equity transfer income.
(3) Subsequent income obtained by taxpayers after meeting the agreed conditions according to the contract shall be regarded as income from equity transfer.
Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.
Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.
Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.
Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.
No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.
Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.
Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.