2. Then confirm the value of the equity. Total liabilities minus total assets, the remaining owner's equity is the value of the company. According to the above example, the value of the company is 6.5438+0 million.
3. Calculate the purchase price,1000000× 60% = 60 million. In other words, the acquisition company only needs to pay 60 million yuan to get 60% equity of the project company.
4. In this business, if the premium required by shareholders is higher than the evaluation value, the equity value should be calculated according to the evaluation value. In this process, the project company does not involve the collection of land value-added tax and enterprise income tax.
5. When the equity is transferred at a fixed price, the shareholders who transfer the equity shall pay individual income tax.