Trading of companies is very common in the market economy. There are many companies to be transferred in the market. When it is difficult for enterprises to maintain their operations, the transfer of companies is faster than the cancellation of companies, and it can also bring an extra income to enterprises. In the process of buying and selling companies, the transfer price is a point that many people are very concerned about. There are risks in buying and selling companies, especially in economy and debt. When buying a company, an enterprise needs to make a detailed investigation on the operating conditions and background of the enterprise, and the price of the company's trading is mainly determined by several aspects, including the company's operating conditions, debts, etc. The following small series will introduce the price determination of the second-hand company's trading.

1. To buy a second-hand company, you must first deal with equity transfer.

Buying a company mainly buys equity, which involves stamp duty, income tax and deed tax. If the buyer is an individual, he must pay personal income tax, which is paid according to the 2% tax point. If the buyer belongs to the company, it will involve more taxes. The taxes involved in the transfer of equity by domestic companies and the sale of equity by the company to other companies will involve corporate income tax, business tax, deed tax and stamp duty. There may be handling fees and data fees during the purchase. (If it is a property right transfer document, stamp duty should be paid at a 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 "share purchase document". If it is purchased by an individual company, 2% of the individual income tax will be paid according to the acquisition income; if it is an enterprise, it will be incorporated into the taxable income of the current year, and the enterprise income tax will be paid. )

2. The purchasing company needs to evaluate the basic situation of the company

Different companies have different values. For example, the scale (generally, the cost of a larger company is relatively high), plant construction, floor space, land rent, industry (different industries, the company's purchase cost is different), and the time of establishment (the longer the company is established, the more valuable it is, and the purchase cost will definitely be higher). Whether it is a general taxpayer (if a company applies for a general taxpayer, the size and qualification of the company will definitely be larger than that of a small-scale company, and the purchase cost will also increase).

3. The price of buying a second-hand company is related to the company's debt

Pay attention to the debt when buying; The most important thing to pay attention to in buying second-hand companies is not the seller, but the buyer. When buying a company, the buyer must first consider the company's accounts, find a qualified bookkeeping company Commissioner, and carefully check the company's accounts to see if the bought company has potential debts.

4. Buy a second-hand company to know the business situation

A well-run company has a high price. It is necessary to check the company's previous operating conditions

whether the company was legally operated before the acquisition, whether there were illegal and criminal activities during the operation, and whether there were any bad records in the archives of the Industrial and Commercial Bureau; For example, whether to participate in the annual inspection on time every year (companies that are not operating normally have low purchase prices)

The above is the question of how to determine the price of second-hand companies. There are risks in the sale of companies, so enterprises should pay special attention to avoiding them.