Equity transfer of wholly-owned subsidiary

According to relevant laws and regulations, the answers to the procedures for equity transfer of wholly state-owned subsidiaries are as follows: 1. Procedures for equity transfer of wholly state-owned subsidiaries 1. Sign an equity transfer agreement with the transferee; 2. The subsidiary signed a new resolution of the shareholders' meeting to amend the Articles of Association (which can be completed by the subsidiary); 3. The new shareholder will transfer the equity transfer amount agreed in the agreement to the subsidiary, and the subsidiary will transfer it to your company. If the agreement decides to send it privately, the new shareholder can also transfer the money directly to your company; 4. bookkeeping. Recover long-term investment. (1) According to the Interim Measures for the Administration of the Transfer of State-owned Property Rights of Enterprises, the equity transfer of wholly-owned subsidiaries of state-owned enterprises must be evaluated. (2) Tax 1. According to the Notice of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China on Business Tax on Equity Transfer (Caishui [202 1] 19 1No.) issued by the Ministry of Finance, no business tax is levied on equity transfer. 2. The equity transfer agreement shall pay stamp duty at 0.5 ‰ of the contract amount according to the property right transfer document. If two or more parties sign the same taxable voucher, and each party holds one, each party shall affix the full amount to each voucher. 3. Individual shareholders shall pay individual income tax on the value-added part of equity transfer according to the "income from property transfer", and the tax rate is 20%. If the declared tax basis is obviously low (such as parity, low-price transfer, etc.). Without justifiable reasons, the competent tax authorities may refer to the net assets per share or the share of net assets corresponding to the proportion of rights and interests enjoyed by individual shareholders for verification. 4. The income from the transfer of enterprise equity investment shall be incorporated into the taxable income of the enterprise, and enterprise income tax shall be paid according to law. According to guoshui hanno. 202 179. When an enterprise transfers its equity income, it shall confirm the realization of the income when the transfer agreement comes into effect and the equity change procedures are completed. Income from equity transfer refers to the income from equity transfer after deducting the cost of acquiring equity. When calculating the income from equity transfer, an enterprise shall not deduct the amount distributable according to equity from the retained earnings of shareholders such as undistributed profits of the invested enterprise. Income from property transfer (including all kinds of assets, equity, creditor's rights, etc.). ), whether in monetary or non-monetary form, shall be included in the annual calculation and payment of enterprise income tax unless otherwise stipulated.