What is the personal income tax paid by the IRS for the income from the conversion of equity shares?

If an enterprise or individual invests in a domestic resident enterprise with technological achievements, and all the consideration paid by the invested enterprise is equity, the enterprise or individual may also choose to apply the deferred tax preferential policy on the basis of the current relevant tax policies. In other words, there are two conditions for enterprises and individuals to choose deferred tax policy when investing in technological achievements: first, enterprises that have invested in shares must be domestic resident enterprises; 2. The consideration 100% paid by the invested enterprise is equity payment. If the consideration paid by the invested enterprise is not only equity, but also cash, deferred tax payment cannot be chosen.

If you choose to postpone tax payment, you will not pay tax in the current period when you invest in shares of this technological achievement. When the stock or equity is actually transferred, the income tax shall be calculated and paid according to the difference between the income from equity transfer minus the original value of technological achievements and reasonable taxes.

Example 2 2065438+September 2006, Li invested RMB 1 10,000 with a patented technology, and obtained 500,000 shares of a company, accounting for 5% of the company's share capital. If the cost of Li Faming's patented technology is 200,000 yuan, the evaluation fee and other reasonable taxes and fees will be * * * 6,543,800 yuan when he becomes a shareholder. Suppose Li Houlai sells this part of the equity at RMB 2 million, and the tax generated during the transfer is RMB10.5 million. How should Li calculate the tax?

Analysis: Li's patented technology investment has two tax treatment methods: first, according to the original policy, in the current period of shareholding, personal income tax is calculated by deducting the difference between the original value of patented technology property and related taxes and fees from the income of patented technology transfer, and it is paid in the current period or in five years; Second, according to the new policy, patent technology investment is not taxed. When this part of the equity is transferred, the personal income tax is directly calculated by deducting the difference between the original value of the patented technology and the reasonable tax.

According to the original policy:

Li Science and Technology Co., Ltd. should pay taxes in the current period, and the tax payable is = (1 10,000 yuan-200,000 yuan-1 10,000 yuan) × 20% = 1.4 million yuan.

When transferring the equity, Li still needs to pay taxes, and the tax payable is = (2 million yuan-1 10,000 yuan-10.5 million yuan) × 20% =10.7 million yuan.

Li paid personal income tax of RMB 365,438+0,000.

According to the deferred income tax policy:

Li doesn't need to pay taxes in this period.

When Li transfers this share right, he will pay the tax in one lump sum. Tax payable upon transfer = [2 million yuan-(200,000 yuan+654.38 million yuan)-150,000 yuan ]×20% = 3 1 10,000 yuan.

Although after the policy adjustment, the tax payment in liying is the same as before, but Li does not need to pay tax in the current shareholding period, and the pressure is greatly reduced. When he transfers, he will pay taxes to ensure sufficient capital flow.

Example 3 is followed by Example 2. If Li chooses to postpone the tax payment, assuming that the tax is 50,000 yuan when transferring the equity, Li will only sell the equity at a reasonable price of 400,000 yuan. Then how should I calculate the tax when Li is transferred?

Analysis: According to the relevant policies of deferred tax payment, when Li transfers his equity, he will pay personal income tax according to the balance of the transfer income after deducting the original value of technical achievements and reasonable taxes. Therefore, although the income from Li's equity transfer is lower than that when he invested in patented technology, personal income tax is still calculated according to the actual income from equity transfer, and the risk of Li's technological achievements contributing to shares is greatly reduced.

Taxable amount = [400,000 yuan-(200,000 yuan+1 10,000 yuan)-50,000 yuan] × 20% = 654.38 million yuan.