first of all, you should go to the notary office to make a share transfer and transfer the equity. Then go to the industry and commerce to change the legal person, company name, business scope, address, etc. with the equity transfer letter. Then change the country, local taxes and banks behind. The financial account can be handed over directly. For equity transfer, individual shareholders should pay individual income tax at 2% of the difference.
1. According to the document Caishui [22] No.191 issued by the Ministry of Finance and State Taxation Administration of The People's Republic of China on business tax related to equity transfer, no business tax will be levied on equity transfer from January 1, 23.
2. It is a document of property right transfer, and stamp duty shall be paid at the rate of five ten thousandths. If it is a listed company's transaction in the securities market, it will be paid in one thousandth according to the "equity transfer document".
3. If you are an individual, you shall pay 2% of the personal income tax based on the transfer income; if you are an enterprise, it shall be incorporated into the taxable income of the current year, and the enterprise income tax shall be calculated and paid.
4. If the shareholders are individuals, the individual income tax will be levied. If the shareholders are enterprises, the income from the transfer will be incorporated into the income, and the enterprise income tax will be levied. Whether an enterprise or an individual has signed a contract, stamp duty shall be levied according to the contract amount. No business tax and value-added tax are levied on the transfer of equity.
in the case of individual equity transfer, the tax shall be paid according to the following provisions: individual income tax: according to the Individual Income Tax Law of the People's Republic of China and its implementing regulations, the original shareholders shall collect individual income tax according to the item of "property transfer income".
In case of equity transfer of an enterprise, the tax shall be paid according to the following provisions:
(1) Business tax: According to the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Business Tax on Equity Transfer (Caishui (22) No.191), the business tax is not levied on equity transfer;
(II) Enterprise income tax: According to the Notice of State Taxation Administration of The People's Republic of China on Some Income Tax Issues Concerning Enterprise Equity Investment Business (Guo Shui Fa [2] No.118), the income or loss from the transfer of enterprise equity investment refers to the balance after deducting the cost of equity investment from the income from the recovery, transfer or liquidation of equity investment. The income from the transfer of enterprise equity investment shall be incorporated into the taxable income of the enterprise, and the enterprise income tax shall be paid according to law;
(3) Stamp duty: the documents made by the enterprise's equity transfer shall be affixed by both parties according to the documents of the property right transfer, and each party shall affix five ten thousandths of the amount contained therein.
company transfer process and expenses:
first, find a company that is willing to accept you
second, negotiate the price and sign the transfer contract
third, find a law firm to notarize the transfer
fourth, go through the transfer procedures at the industrial and commercial bureau, the quality supervision bureau and the tax bureau
The materials for the industrial and commercial bureau are as follows:
1. Resolution of the shareholders' meeting
6, amendment to the Articles of Association
7, equity transfer agreement
8, new shareholder's ID card
9, original company file
1, other legal materials
Processing time: 5 working days
Processing fee: 11 yuan
Note: remember to make a copy of all the changed industrial and commercial materials, and all the subsequent changes.
Report to the company the company's inaction.