What do you mean by 1 yuan transfer of equity?

One-yuan transfer of equity means selling and changing one's own equity at the price of one yuan. It is more common for state-owned enterprises to transfer equity with negative net assets at the price of one yuan. The advantage of one-yuan equity transfer is that both parties can't count the actual negative assets of the target enterprise into investment-related subjects in the process of equity transfer of enterprises whose assets can't be repaid. Compared with the transfer price of free transfer of equity, that is, 0 yuan, this behavior will be regarded as a gift in the measurement of enterprise income tax, which is not conducive to the overall tax planning of enterprises.

First of all, if 0 yuan transfers its equity, it will probably be considered as a gift. According to Article 186 of the Contract Law, the donor may revoke the gift before the transfer of the donated property rights. However, if we transfer the equity with one yuan, as long as there is no legal prohibition, it is a legal and effective transfer and cannot be revoked at will. Secondly, in order to avoid debts, 0 yuan transferred his shares and registered for industry and commerce in time, which may still be revoked; However, if the net asset evaluation value is negative, it is reasonable to adopt the price transfer of 1 yuan. Finally, 0 yuan's equity transfer and 1 yuan's equity transfer are also facing the problem of tax audit, but compared with 0 yuan, 1 yuan's equity transfer is more reasonable.

Laws and regulations:

Article 186 of People's Republic of China (PRC) Contract Law

The donor may revoke the gift before the right to donate the property is transferred.

The provisions of the preceding paragraph shall not apply to gift contracts with the nature of social welfare and moral obligation such as disaster relief and poverty alleviation or notarized gift contracts.

Extended data:

The difference between stock equity and stock:

Equity is the right of shareholders of enterprises with different organizational forms to obtain economic benefits from the company and participate in the management of the company. Equity comes from the ownership of investment property. The purpose of investors' investment in the investee is to make a profit, and it is a limited authorized right to hand over the property to the investee and bear civil liability. The right granted is the property right of the investor. If you don't grant it, the rights reserved in your own hands and the rights derived from it are equity.

Equity derivative shares and stocks.

Equity is capital, and shares and stocks are the targets. Equity exists with the birth of enterprises; With the expansion of enterprise scale, valuation, capital increase and share expansion, the shares are constantly clear and increased; Stocks are produced after companies go public, and not every company has stocks.

Equity is property right. It is a right that can be claimed to the company based on shareholder status. The main body of equity is shareholders. Both natural persons and legal persons can become shareholders. Equity emphasizes power, and equity is the rights and interests of shares and stock holders corresponding to their shares and the proportion of shares, as well as the right to bear certain responsibilities. Equity defines shares, the quality and quantity of shares. Shares and stocks enable the value and rights of equity to be realized.

Shares are capital shares. Shares generally refer to the shares of a joint-stock company, representing part of the company's ownership, which can be divided into common shares, preferred shares and part of paid shares.

Shares generally have the following three meanings:

1. shares are an integral part of the capital of a joint stock limited company.

2. Shares represent the rights and obligations of shareholders of a joint stock limited company.

3. The stock can express its value in the form of stock price.

Shares are the basic unit of measurement for the average distribution of capital by joint-stock companies. For shareholders, it means their share of investment in the company's capital:

1. Shares represent a certain amount of capital of a joint-stock company.

2. Shares are the shares contributed by shareholders and the embodiment of their rights.

3. Share is the smallest and equal unit of measurement that constitutes the company's capital.