Second, the company cannot continue to operate due to unfavorable operation or other problems. Generally, you will think of canceling the company, but the process of canceling the company is extremely troublesome and you need to bear certain expenses. At this time, many shareholders/legal persons will choose to transfer the company. So what are the risks of the transferor when the company is transferred? When transferring a company, the transferor has no risk, and the most important thing to pay attention to is the undertaker. When the undertaker takes over the transfer company, he needs to pay attention to the accounts of the transfer company, whether the company has potential debts and whether the accounts of the company are legal.
Third, the only risk of company transfer as a transferor is tax. As a shareholder or legal person of the company, the transferring company is actually the transfer of 100% equity. At this time, there will be personal equity transfer to get money. At this time, it is necessary to pay personal income tax in accordance with legal procedures. Generally speaking, as the transferor, there is generally no need to bear any risks, because after the transfer, the company has cut off all relations with itself, and the undertaker has been responsible for the company's operations and accounts. As the transferor, you only need to pay attention to the transfer money of the company and the tax problems before the company is transferred (affecting the price of the transferor).
Legal basis: Law on Administration of Tax Collection
Article 60 If a taxpayer commits one of the following acts, the tax authorities shall order it to make corrections within a time limit and may impose a fine of less than 2,000 yuan; If the circumstances are serious, a fine of two thousand yuan or more and ten thousand yuan or less shall be imposed:
(1) Failing to go through the tax registration, change registration or cancellation registration within the prescribed time limit;
(2) Failing to set up and keep accounting books or keep accounting vouchers and relevant materials in accordance with regulations;
(3) failing to submit the financial accounting system, financial accounting treatment methods and accounting software to the tax authorities for future reference;
(4) Failing to declare all bank account numbers to the tax authorities as required;
(five) failing to install and use the tax control device in accordance with the provisions, or damaging or replacing the tax control device without authorization.
If the taxpayer fails to apply for tax registration, the tax authorities shall order it to make corrections within a time limit; If no correction is made within the time limit, the administrative department for industry and commerce shall request the tax authorities to revoke their business licenses. Taxpayers who fail to use the tax registration certificate in accordance with the provisions, or lend, alter, damage, buy, sell or forge the tax registration certificate shall be fined more than 2,000 yuan 1 10,000 yuan; If the circumstances are serious, a fine of not less than ten thousand yuan but not more than fifty thousand yuan shall be imposed.
Article 61 If a withholding agent fails to set up and keep the account books for withholding and collecting taxes or keep the accounting vouchers and relevant materials for withholding and collecting taxes in accordance with the provisions, the tax authorities shall order him to make corrections within a time limit and may impose a fine of less than 2,000 yuan; If the circumstances are serious, a fine of not less than two thousand yuan but not more than five thousand yuan shall be imposed.