Market value of stock = present value of perpetual dividend = net profit/cost of common stock.
The market price of stocks generally refers to the price at which stocks are bought and sold in the secondary market. The market price of a stock is determined by its value, but it is also influenced by many other factors. Among them, the relationship between supply and demand is the most direct influencing factor, and other factors affect the stock price by acting on the relationship between supply and demand. Due to the complex and changeable factors affecting the stock price, the market price of a stock presents the characteristics of ups and downs.
Stock is a kind of securities, and it is a certificate issued by a joint stock limited company to prove the shares held by shareholders. In essence, stock represents the ownership of shareholders to the net assets of a joint-stock company. Shareholders can receive dividends and bonuses from the company, attend shareholders' meetings, exercise their rights, and bear corresponding responsibilities and risks.
How do trust companies use trust assets to buy and sell stocks to calculate VAT?
Annex/KLOC-0 of the Notice of the Ministry of Finance in State Taxation Administration of The People's Republic of China on Comprehensively Promoting the Pilot Work of Changing Business Tax to Value-added Tax (Caishui [20 1 6] No.36) stipulates that financial services refer to financial insurance business activities, including loan services, direct charging financial services, insurance services and financial commodity transfer. Refers to the business activities of transferring the ownership of foreign exchange, securities, non-commodity futures and other financial commodities. Item (3) of Article 1 of Annex 2 of Caishui [2016] No.36 "Provisions on Relevant Matters Concerning the Pilot Project of Changing Business Tax to VAT" stipulates that the balance of the sales price of financial commodities after deducting the purchase price is sales. The positive and negative difference of financial commodity transfer is sales, and the balance after offset is sales.
Article 1 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Issues Related to Value-added Tax on Asset Management Products (Cai Shui [2017] No.56) stipulates that the simple taxation method is temporarily applicable to the taxable behavior of value-added tax that occurs during the operation of asset management products by asset management product managers, and the value-added tax is paid at the rate of 3%. Including banks, trust companies, Public Offering of Fund management companies and their subsidiaries, securities companies and their subsidiaries, futures companies and their subsidiaries, private fund managers, insurance asset management companies, professional insurance asset management institutions and pension insurance companies. Asset management products include bank wealth management products, asset management products and old-age security management products.
Item (2) of Article 5 of the Notice of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China of the Ministry of Finance on Value-added Tax Policies for Leased Fixed Assets (Caishui [2017] No.90), according to the relevant provisions of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Value-added Tax of Asset Management Products (Caishui [2017] No.56), from 20/. Asset management product managers can choose to calculate the selling amount of stocks (excluding restricted shares), bonds, funds and non-commodity futures obtained before the transfer of 201231asset management products. Or according to the stock closing price on the last trading day of 20 17 (the closing price at the end of 20 17 is the last trading day before suspension), the bond valuation (the bond valuation is provided by China Bond Ltd. or China Securities Index Co., Ltd.), the net fund share value and the settlement price of non-commodity futures as the purchase price.
Therefore, the value-added tax business of financial commodity transfer (stock transfer) is based on the sales price after deducting the purchase price, and the simple tax calculation method is applied, and the value-added tax is paid at the rate of 3%. The positive and negative difference of transferred financial commodities is the sales amount after breakeven. If there is a negative difference after the offset, it can be carried forward to the next tax period to offset the sales amount of the transferred financial goods. However, if there is still a negative difference at the end of the year, it cannot be carried forward to the next fiscal year.
The formula for calculating the stock market value of wealth management is as above. If you need to calculate the value of the stock invested by the company, you can use this formula. If the financial personnel think that they have not handled the stock properly, or don't know the specific value of the stock or other calculations, they can find more stock financial knowledge through the website.