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我公司的个人股东溢价转让给另一个股东股份,我公司需要代扣代缴个人所得税吗?(山东省陈晓丽)在线专家:个人转让股权应就增值部分按“财产转让所得”缴纳个人所得税,税率为百分之二十。股权转让协议应按产权转移书据缴纳印花税。对申报的计税依据明显偏低(如平价和低价转让等)且无正当理由的,主管税务机关可参照每股净资产或个人股东享有的股权比例所对应的净资产份额核定。股权交易各方在签订股权转让协议并完成股权转让交易以后至企业变更股权登记之前,负有纳税义务或代扣代缴义务的转让方或受让方,应到主管税务机关办
Personal equity transfer of individual shareholders of our company to another shareholder's shares, our company need to withhold and pay personal income tax? (Shandong Province Xiaoli) Online experts: personal transfer of equity should be part of the value added by “property transfer income ” to pay personal income tax , The tax rate is 20%. Equity transfer agreement should be transferred to the stamp duty book payment. If the tax basis for the declaration is obviously low (such as parity and low-cost transfer) and there is no justifiable reason, the competent tax authority may approve the share of net assets corresponding to the proportion of equity held by individual shareholders or individual shareholders. Before the parties to the equity transaction sign the equity transfer agreement and complete the equity transfer transaction and before the enterprise changes the equity registration, the transferor or transferee who has the obligation to pay the tax or the withholding obligation shall go to the competent tax authorities office