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随着个人股权转让行为在经济生活中出现的频率越来越多,相关涉税鉴证业务也成为了注税行业众多新增鉴证类业务中独树一帜的亮点。笔者通过分析工作中遇到的典型案例,来理解对个人股权转让涉税事项。A银行成立于2011年6月,股东10名,其中发起行占30%的股权比例,其余都为自然人股东。2013年6月,其中5名自然人股东转让其持有的合计45%的股权,股东会通过了相关决议,转受让各方签署了股权转让协议。协议约定平价转让,并办理了工商变更登记手续。在办理税务登记变更手续时,主管税务
With the increasing frequency of personal equity transfer in economic life, relevant tax-related certification business has also become a unique highlight of many new tax-certification business. The author analyzes the typical cases encountered in the work to understand the tax matters related to the transfer of individual shares. Bank A was established in June 2011 with 10 shareholders, of which the sponsor accounts for 30% of the equity and the rest are natural shareholders. In June 2013, five natural person shareholders transferred the total 45% of the shares held by them and the shareholders’ meeting approved the relevant resolutions, and the transferee parties signed the equity transfer agreement. Agreement agreed parity transfer, and handled the change of business registration procedures. In the tax registration change procedures, in charge of taxation