In the process of equity transfer, the transferor needs to pay various taxes and fees. When the tax reform, you need to ask the tax bureau to issue a tax payment certificate, including: personal income tax, corporate income tax and stamp duty. Among them, personal income tax is heavier. At the same time, the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Verification of Individual Income Tax Basis for Equity Transfer (State Taxation Administration of The People's Republic of China Announcement No.201027) stipulates that if the tax basis for individual equity transfer is obviously low without justifiable reasons, the competent tax authorities may use the methods listed in the announcement for verification.
The system of free transfer of shares is one of the most successful manifestations of modern company system. With the establishment of China's market economy system, the reform of state-owned enterprises and the implementation of the Company Law, equity transfer has become an important form for enterprises to raise capital, reorganize property rights and optimize resource allocation. The disputes caused by this are the most common in company litigation, and the effectiveness of the equity transfer contract is the difficulty in the trial of such cases.
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Conditions for the establishment of an agreement on free transfer of equity
Judging from the establishment of the equity agreement, whether it is free transfer or paid transfer, the conditions for the establishment of the agreement are the same. The signing of a free equity transfer contract shall not violate the restrictive provisions of laws, regulations, policies or the articles of association on the transfer time, transferee and transferee. Laws, regulations and policies stipulate that the subject shall not engage in profit-making activities, and shall not accept the company's equity and become a shareholder of the company, such as the leaders of state organs at all levels.
Where laws and regulations prohibit the rights and abilities of the trading subject, the trading subject shall not sign the equity transfer contract in violation of the provisions. For example, shareholders may not transfer their shares to the company itself, but the company law stipulates that a joint stock limited company shall cancel its shares in order to reduce its capital and merge with the company holding its shares. Both cases are exceptions. This agreement must be observed. If the articles of association have special restrictions and requirements on shareholders' transfer of shares, shareholders shall not violate these provisions when concluding the equity transfer contract.
The transferor may provide false data and information during the transaction. In order to prevent the risk that the transferor provides false data and information to the transferee, the transferee may require the transferor to guarantee the future debts that may be caused by its fraudulent behavior, such as providing a guarantee to a notary public? Close the deposit.
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