In the zero transfer of equity, "zero" is free, not a transfer, but a gift. There is no stipulation that individual income tax is regarded as sales, that is to say, if an individual transfers his equity to other individuals or legal persons free of charge, the tax bureau has no right to require taxpayers to pay taxes according to the stipulation of regarded sales. Although Announcement No.67 of 2065438+2004 requires that the income from equity transfer must be approved before it can be transferred free of charge, I think this provision of Announcement No.67 does not comply with the tax law and individual tax provisions.
But the transfer of 1 yuan is different. 1 yuan transfer, indicating low price. According to the tax administration law, the tax bureau has the right to verify the income from equity transfer. It is common for state-owned enterprises to receive shares with negative net worth at a 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.
1. The relationship between corporate property rights and equity has the following points:
(1) Both equity and corporate property rights are legal consequences of investment.
(2) Generally speaking, equity determines the property rights of legal persons, but there are also special and exceptions. Because the shareholders' meeting is the right institution of the enterprise legal person, the resolutions it makes determine that the legal person must implement it. These resolutions and decisions are the concentrated expression of investors' exercise of equity. Therefore, in general, equity determines the property rights of legal persons. Equity is the core and soul of enterprise property rights. However, when a legal person assumes civil liability, it does not need the approval and recognition of the shareholders' meeting. This is the exception that the company's property rights are not dominated by equity. This is also an inevitable requirement of the legal person system.
(3) In a sense, equity can also be said to be the control right of a legal person. The acquisition of 0/00% equity of enterprise legal person/kloc-will gain 0/00% control of enterprise legal person/kloc-. The equity is in the hands of the state, and the enterprise legal person will eventually be controlled by the state; The equity is in the hands of citizens, and the enterprise legal person will eventually be controlled by citizens; The equity is in the hands of the parent company, and the enterprise legal person will eventually be controlled by the parent company.
(4) Equity transfer will lead to the overall transfer of enterprise property ownership, but it has nothing to do with enterprise property rights. The form of the overall transfer of an enterprise and its property is the overall transfer of its equity. The transfer of all shares means a big change of blood among the members of the shareholders' meeting, which means the change of the ownership of enterprise property.
2. Equity
(1) Equity is a comprehensive right of personal rights and property rights enjoyed by shareholders of a limited liability company or a joint stock limited company. That is, equity is the right enjoyed by shareholders based on their shareholder qualifications to obtain economic benefits from the company and participate in the company's operation and management.
(2) Equity is the shareholder's share of capital contribution to the startup company, that is, the equity ratio, which directly affects the shareholder's right to speak and control the company, and is also the basis of the shareholder's dividend ratio.