福盈门彩票

律师视角
股权转让交易税费概览(二)
信息来源:赖绍松资深税务律师网 | 责任编辑:丽丽 | 发布时间:2021-02-26

一、所得税

WOGUOSUODESHUIGONGFENWEIQIYESUODESHUIYUGERENSUODESHUI,JUTINEIRONGXIANGJIANRUXIA:


(YI)QIYESUODESHUI

1.NASHUIYIWUREN

福盈门彩票GENJU《ZHONGHUARENMINGONGHEGUOQIYESUODESHUIFA》DILIUTIAO、《ZHONGHUARENMINGONGHEGUOQIYESUODESHUIFASHISHITIAOLI》DISHILIUTIAOGUIDING,QIYEZHUANRANGGUQUANQUDEDESHOURU,YINGDANGJIAONAQIYESUODESHUI。

福盈门彩票QIYESUODESHUIFASUOGUIDINGDEQIYE,BAOKUOJUJIANQIYEYUFEIJUMINQIYE。

(1)QIZHONGJUMINQIYEYIBANBAOKUO:

福盈门彩票YOUXIANZERENGONGSI、GUFENFUYINGMENCAIPIAO、ZHONGWAIHEZIJINGYINGQIYE、ZHONGWAIHEZUOJINGYINGQIYE、WAISHANGDUZIQIYEHEQITAQUDESHOURUDEZUZHI,BUBAOKUOZIRANREN、GETIGONGSHANGHU、GERENDUZIQIYE、HEHUOQIYE。

福盈门彩票(2)FEIJUMINQIYESHIZHI:

福盈门彩票SHIZHIYIZHAOWAIGUO(DIQU)FALVCHENGLIQIESHIJIGUANLIJIGOUBUZAIZHONGGUOJINGNEI,DANZAIZHONGGUOJINGNEISHELIJIGOU、CHANGSUODE,HUOZHEZAIZHONGGUOJINGNEIWEISHELIJIGOU、CHANGSUO,DANYOULAIYUANYUZHONGGUOJINGNEISUODEDEQIYE。JIANERYANZHI,JIUSHIZHUCEZAIJINGWAIGUOJIAHUODIQU,DANZAIZHONGGUOJINGNEISHELIBANGONGCHANGSUOHUOCONGZHONGGUOJINGNEIQUDESHOURUDEQIYE。

小结:福盈门彩票故对于目标公司而言,如果其股东属于上述税法定义的企业,则在转让目标公司股权时,需要计算缴纳企业所得税;如果其股东不属于上述税法定义的企业,则在转让目标公司股权时,不需要计算缴纳企业所得税,而应当缴纳个人所得税。

2.SHUILV

GENJUXIANXINGDEQIYESUODESHUIFAJISHISHITIAOLIGUIDING,QIYESUODESHUISHUILVFENYIXIAJIZHONGQINGKUANG:

(1)FEIJUMINQIYE

福盈门彩票SUOYOUDEFEIJUMINQIYE,SHUILVYILVWEI10%

(2)JUMINQIYE

YIBANQIYE:25%

XIAOXINGWEILIQIYE:20%

GAOXINJISHUQIYE:15%

3.YINGNASHUIEJISUANGONGSHI

(1)JUMINQIYE

QIYESUODESHUIYINGNASHUIE=YINGNASHUISUODEE×SHIYONGSHUILV-JIANMIANSHUIE-DIMIANSHUIE

QIZHONG,YINGNASHUISUODEEWEI:QIYEMEIYINASHUINIANDUDESHOURUZONGE,JIANCHUBUZHENGSHUISHOURU、MIANSHUISHOURU、GEXIANGKOUCHUYIJIYUNXUMIBUDEYIQIANNIANDUKUISUNHOUDEYUE,WEIYINGNASHUISUODEE。

JIANERYANZHIJIUSHIJUMINQIYEZAIZHUANRANGQICHIYOUDEMUBIAOGONGSIGUQUANSHI,BINGFEIDANDUYIGAIBIGUQUANZHUANRANGYEWUDEYINGKUIQINGKUANGJISUANNASHUI,ERSHIJIANGGUQUANZHUANRANGSHOURUJIANQUGUQUANDEJISHUIJICHU(YEKEJIANCHENGWEIJINGZHI、QUDECHENGBEN)SUANCHUGAIDANBIGUQUANZHUANRANGYEWUDEYINGKUIJINE。RANHOUJIANGYINGKUIJINEBINGRUDANGNIANDEZONGSHOURU,YIYONGYUJISUANYINGNASHUISUODEE。RUGUOGUQUANZHUANRANGYEWUSHIYINGLIZEZENGJIADANGNIANZONGSHOURUE,YEXIANGYINGDUOJIAOSHUI;RUGUOSHIKUISUNZEJIANSHAODANGNIANZONGSHOURUE,KEJIANSHAOQITASHOURUDUIYINGJIAODESHUI。

福盈门彩票FENXI:ZHEIZHONG“DATONGZHANG”DEFANGSHIDUINASHUIRENFEICHANGYOULI!YINWEI,YIDANDANGNIANGUDONGQIYEZISHENQITAYEWUKUISUNDEHUA,NAPAGUQUANZHUANRANGDANBIYEWUYINGLI,YEKEYOUQITAYEWUKUISUNDIJIANGUQUANZHUANRANGYEWUDEYINGLI,ZUODAOSHAOJIAOSHUIKUAN。

YIXIAWOMENJULISHUOMING:

ANLIFENXI

JUMINQIYEAGONGSICHIYOUMUBIAOGONGSIXIONGMAOGONGSI100%GUQUAN,SHIJIAOCHUZIRENMINBI100WANYUAN,QUDEGUQUANCHENGBEN(JISHUIJICHU)YEWEI100WANYUAN。2018NIAN1YUE,AGONGSIJIANGXIONGMAOGONGSIQUANBUGUQUANZUOJIARENMINBI150WANYUANCHUSHOUJISHOURANGFANG,DANGYUESHOUDAOQUANBUJIAKUANBINGBANLIGUOHUSHOUXU。

JIASHEAGONGSI2018NIANDUCHUSHANGSHUGUPIAOZHUANRANGSHOURUYUCHENGBENWAI,QUDESHOURUHEJI200WANYUAN,CHENGBENYUFEIYONGZHICHUHEJI300WANYUAN,SHIYONGSUODESHUILV25%,BUKAOLVQITASHUIFEIYINSU。WEN:AGONGSIDANGNIANYINGDANGJIAONADEQIYESUODESHUI?

FENXI:SHOUXIAN,WOMENDANCONGAGONGSIZHUANRANGXIONGMAOGONGSIGUQUANYEWUFENXI。GUQUANZHUANRANGSHOURU150WANYUANJIANQUGUQUANCHENGBEN100WANYUAN,YINGLI50WANYUAN。GUAGONGSIDANDUZHUANRANGGUQUANHUOLI50WANYUAN。

NEIME,SHIFOUYIWEIZHEAGONGSIYAOYIZHUANRANGGUQUANHUOLI50WANYUANCHENGYI25%SHUILVJISUANQIYESUODESHUINI?

DAANWEIFOU!

YINWEI,QIYESUODESHUISHI“DATONGZHANG”JISUAN,AGONGSIYINGDANGJIANGGUQUANZHUANRANGSHOURU50WANYUAN(150WANYUAN-100WANYUAN)YUQITASHOURU200WANYUANXIANGJIA,SUANCHUZONGSHOURU250WANYUAN,RANHOUJIANQUZONGCHENGBEN、FEIYONGZHICHU300WANYUANSUANCHULIRUNZONGEWEI-50WANYUAN。RANHOUJIANGLIRUNZONGECHENGYI25%SHUILVJISUANCHUYINGNAQIYESUODESHUISHUIE。

JIYUAGONGSI2018NIANDULIRUNZONGEWEIFUSHU,DANGNIANKUISUN,GUAGONGSIDANGNIANWUXUJIAONAQIYESUODESHUI。SHENZHI,GAI50WANYUANKUISUNHAIKEYIDIJIANYIHOU5NIANNEIDEYINGLI。

TONGGUOSHANGSHUANLIKEYIKANCHU,JINGUANAGONGSIZAIGUQUANZHUANRANGDANBIYEWUSHIXIANYINGLI50WANYUAN,DANYINWEIGONGSIQITAYEWUKUISUN,JIANGGUQUANZHUANRANGDEYINGLIJIQUANBUDIXIAOLE,GUZAOCHENGAGONGSIGUQUANZHUANRANGJISHIYINGLIYEWUXUJIAONAQIYESUODESHUI!

(2)FEIJUMINQIYE

福盈门彩票DUIFEIJUMINQIYEERYAN,GUQUANZHUANRANGJIAOYIANZHAODANBIYEWUDANDUJISUANQIYESUODESHUI。

QIYESUODESHUIYINGNASHUIE=(SHOURUQUANE-CAICHANJINGZHI)×SHIYONGSHUILV(10%)

福盈门彩票ANLIFENXI:ZAISHANGSHUANLIZHONG,RUGUOAGONGSISHIFEIJUMINQIYEDEHUA,NEIMEAGONGSIZHUANRANGXIONGMAOGONGSIGUQUANYEWUDEQIYESUODESHUIJISUANRUXIA:

YINGNASUODESHUIE=(SHOURU150WANYUAN-GUQUANCHENGBEN100WANYUAN)×10%=5WANYUAN

福盈门彩票CISHI,NAPAAGONGSIQITAYEWUKUISUN,YEBUNENGDIMIANGUQUANZHUANRANGJIAOYIDEYINGLI。

4.SHUISHOUYOUHUIZHENGCE

福盈门彩票DANJIUGUQUANZHUANRANGJIAOYIERYAN,BINGWUDANDUDEQIYESUODESHUIYOUHUIZHENGCE。QIYEZHUTIWULUNCHIYOUHEZHONGLEIXINGDEGUQUAN,ZAIZHUANRANGSHIJUNXUJIAONAQIYESUODESHUI。

(ER)GERENSUODESHUI

1.NASHUIYIWUREN

福盈门彩票ZAIGUQUANZHUANRANGJIAOYIZHONG,XUYAOJIAONAGERENSUODESHUIDEZHUTIWEI:ZIRANREN、GETIGONGSHANGHU、GERENDUZIQIYE、HEHUOQIYEDEZIRANRENHEHUOREN。

2.SHUILV

(1)ZIRANRENGUDONG

GENJU《ZHONGHUARENMINGONGHEGUOGERENSUODESHUIFA》DISANTIAODISANXIANGDEGUIDING,ZIRANRENZHUANRANGGUQUANSUODESHIYONG“CAICHANZHUANRANGSUODE”SHUIMU,SHUILVWEI20%。

(2)GETIGONGSHANGHU、GERENDUZIQIYE、HEHUOQIYEDEZIRANRENHEHUOREN

福盈门彩票GENJU《ZHONGHUARENMINGONGHEGUOGERENSUODESHUIFA》DISANTIAODIERXIANG、《ZHONGHUARENMINGONGHEGUOGERENSUODESHUIFASHISHITIAOLI》DILIUTIAODIWUXIANGDEGUIDING,GETIGONGSHANGHU、GERENDUZIQIYE、HEHUOQIYEDEZIRANRENHEHUORENZHUANRANGGUQUANSUODESHIYONG“JINGYINGSUODE”SHUIMU,SHUILVWEI5%~35%DECHAOELEIJINSHUILV。

福盈门彩票XIAOTIESHI:DANGRAN,RUGUOHEHUOQIYEFUHE“CHUANGTOUQIYE”DEBIAOZHUN,KEYIXUANZESHIYONG“JINGYINGSUODE”5%~35%DECHAOELEIJINSHUILVHUO“CAICHANZHUANRANGSUODE”20%SHUILV。ZAIHOUXUDEJIJINCHIGUZHUANTIWENZHANGZHONG,WOMENZAISHENRUJIESHAOGAIZHENGCE。

3.YINGNASHUIEJISUAN

(1)ZIRANRENGUDONG

DUIYUZIRANRENGUQUANZHUANRANGJIAOYI,AN“CAICHANZHUANRANGSUODE”20%SHUILVJISUANZHENGSHOUGERENSUODESHUI,JISUANGONGSHIRUXIA:

福盈门彩票YINGNASHUIE=(ZHUANRANGGUQUANSHOURU-QUDEGAIGUQUANSUOFASHENGDECHENGBEN-ZHUANRANGGUOCHENGZHONGSUOZHIFUDEXIANGGUANHELIFEIYONG)×20%

福盈门彩票GENJUSHANGSHUGONGSHI,ZIRANRENGUQUANZHUANRANGGUQUANJIAOYIYIDANBIYEWUYINGKUIQINGKUANGJISUANJIAONAGERENSUODESHUI。ZIRANRENGUDONGBUDEYIQITAYEWUDEKUISUNLAIDIXIAOGUQUANZHUANRANGJIAOYIDEYINGLI。

(2)GETIGONGSHANGHU、GERENDUZIQIYE、HEHUOQIYEDEZIRANRENHEHUOREN

福盈门彩票DUIYUGETIGONGSHANGHU、GERENDUZIQIYE、HEHUOQIYEDEZIRANRENHEHUORENGUDONGGUQUANZHUANRANGJIAOYI,AN“JINGYINGSUODE”5%~35%DECHAOELEIJINSHUILVJISUANZHENGSHOUGERENSUODESHUI,JISUANGONGSHIRUXIA:

GERENSUODESHUIYINGNASHUIE=(MEIYINASHUINIANDUDESHOURUZONGE-CHENGBEN-FEIYONG-SHUIJIN-SUNSHI-QITAZHICHU-YUNXUMIBUDEYIQIANNIANDUKUISUN)×SHIYONGSHUILV(5%~35%DECHAOELEIJINSHUILV)-SUSUANKOUCHUSHU

GENJUSHANGSHUGONGSHI,ANZHAO“JINGYINGSUODE”FANGSHIJISUANGERENSUODESHUI,GUDONGKEYIJIANGQITAYEWUDEKUISUNLAIDIXIAOGUQUANZHUANRANGJIAOYIDEYINGLI,RUTONGQIYESUODESHUIDEJISUANFANGSHIYIYANG。

福盈门彩票TEBIEZHUYI:LINGWAI,XUYAOZHICHUDESHI,“JINGYINGSUODE”KEYICAIQUHEDINGZHENGSHOUDEFANGSHIJISUANJIAONAGERENSUODESHUI。DUIYUZHUANRANGYIJIABIJIAOGAODEQINGKUANGXIA,CAIQUZHEIZHONGFANGSHIKEYIYOUXIAODIJINXINGNASHUICHOUHUA,JIANSHAOSHUIFU!JUTISHUIWUCHOUHUAFANGSHI,WOMENZAIHOUXUWENZHANGZHONGXIANGXIJIESHAO。

4.SHUISHOUYOUHUIZHENGCE

(1)GERENZHUANRANGGUPIAOSUODEMIANZHENGGERENSUODESHUI

《CAIZHENGBU、GUOJIASHUIWUZONGJUGUANYUGERENZHUANRANGGUPIAOSUODEJIXUZANMIANZHENGSHOUGERENSUODESHUIDETONGZHI》(CAISHUIZI〔1998〕61HAO):WEILEPEIHEQIYEGAIZHI,CUJINGUPIAOSHICHANGDEWENJIANFAZHAN,JINGBAOGUOWUYUANPIZHUN,CONG1997NIAN1YUE1RIQI,DUIGERENZHUANRANGSHANGSHIGONGSIGUPIAOQUDEDESUODEJIXUZANMIANZHENGSHOUGERENSUODESHUI。

FENXI:SHANGSHUWENJIANSUOZHIGERENYINGDANGWEIZIRANRENHEGETIGONGSHANGHU,BUBAOKUOGERENDUZIQIYETOUZIREN、HEHUOQIYEZIRANRENHEHUOREN。LIYOURUXIA:

福盈门彩票①GAIWENJIAN1998NIANBANBU,MUDESHIZHENDUIGERENSUODESHUIWENTIZUOCHUMIANSHUIGUIDING。ER《GUANYUGERENDUZIQIYEHEHEHUOQIYETOUZIZHEZHENGSHOUGERENSUODESHUIDEGUIDING》YU2000NIAN09YUE19RISHISHI,ZAICIZHIQIANJI1998NIAN,GERENDUZIQIYEHEHEHUOQIYESHIYONGQIYESUODESHUIFA,BINGFEISHIYONGGERENSUODESHUIFA。GUGAIMIANSHUIWENJIANZHIDINGSHI,BINGWEIZHENDUIRENDUZIQIYEHEHEHUOQIYE;

②《GUOJIASHUIWUZONGJUGUANYUQIESHIJIAQIANGGAOSHOURUZHEGERENSUODESHUIZHENGGUANDETONGZHI》(GUOSHUIFA〔2011〕50HAO)DIERTIAODI(SAN)XIANGDI2XIANGTIDAO:“DUIGERENDUZIQIYEHEHEHUOQIYECONGSHIGUQUAN(PIAO)、QIHUO、JIJIN、ZHAIQUAN、WAIHUI、GUIZHONGJINSHU、ZIYUANKAICAIQUANJIQITATOUZIPINJIAOYIQUDEDESUODE,YINGQUANBUNARUSHENGCHANJINGYINGSUODE,YIFAZHENGSHOUGERENSUODESHUI。”YOUCIKEJIAN,SHIJIANZHONGGERENDUZIQIYE、HEHUOQIYECONGSHIGUPIAOJIAOYIBINGBUNENGMIANZHENGGERENSUODESHUI。

福盈门彩票(2)GERENZHUANRANGXINSANBANLIUDONGGUPIAOSUODEMIANZHENGGERENSUODESHUI

福盈门彩票《CAIZHENGBU、SHUIWUZONGJU、ZHENGJIANHUIGUANYUGERENZHUANRANGQUANGUOZHONGXIAOQIYEGUFENZHUANRANGXITONGGUAPAIGONGSIGUPIAOYOUGUANGERENSUODESHUIZHENGCEDETONGZHI》DIYITIAO:ZI2018NIAN11YUE1RI(HAN)QI,DUIGERENZHUANRANGXINSANBANGUAPAIGONGSIFEIYUANSHIGUQUDEDESUODE,ZANMIANZHENGSHOUGERENSUODESHUI。BENTONGZHISUOCHENGFEIYUANSHIGUSHIZHIGERENZAIXINSANBANGUAPAIGONGSIGUAPAIHOUQUDEDEGUPIAO,YIJIYOUSHANGSHUGUPIAOZISHENGDESONG、ZHUANGU。

福盈门彩票FENXI:SHANGSHUWENJIANSUOZHIYINGDANGJINXIANZIRANREN,BUBAOKUOGETIGONGSHANGHU、GERENDUZIQIYETOUZIREN、HEHUOQIYEZIRANRENHEHUOREN。

LIYOUSHIGAIWENJIANDIERTIAOGUIDING:“DUIGERENZHUANRANGXINSANBANGUAPAIGONGSIYUANSHIGUQUDEDESUODE,ANZHAO“CAICHANZHUANRANGSUODE”,SHIYONG20%DEBILISHUILVZHENGSHOUGERENSUODESHUI。”,YOUCIKEYITUICECHUGAIWENJIANJINZHENDUIZIRANREN,YINWEIZIRANRENZHUANRANGGUPIAOAN“CAICHANZHUANRANGSUODE”SHUIMUZHENGSHOUGERENSUODESHUI,ERGETIGONGSHANGHU、GERENDUZIQIYETOUZIREN、HEHUOQIYEZIRANRENHEHUORENAN“JINGYINGSUODE”JINXINGZHENGSHOU。

福盈门彩票(3)NEIDIGERENTOUZIZHETONGGUOHUGANGTONG、SHENGANGTONGTOUZIXIANGGANGLIANJIAOSUOSHANGSHIGUPIAOSUODEMIANZHENGGERENSUODESHUI

《CAIZHENGBU SHUIWUZONGJU ZHENGJIANHUIGUANYUJIXUZHIXINGHUGANG、SHENGANGGUPIAOSHICHANGJIAOYIHULIANHUTONGJIZHIHENEIDIYUXIANGGANGJIJINHURENYOUGUANGERENSUODESHUIZHENGCEDEGONGGAO》(CAIZHENGBUGONGGAO2019NIANDI93HAO):DUINEIDIGERENTOUZIZHETONGGUOHUGANGTONG、SHENGANGTONGTOUZIXIANGGANGLIANJIAOSUOSHANGSHIGUPIAOQUDEDEZHUANRANGCHAJIASUODEHETONGGUOJIJINHURENMAIMAIXIANGGANGJIJINFENEQUDEDEZHUANRANGCHAJIASUODE,ZI2019NIAN12YUE5RIQIZHI2022NIAN12YUE31RIZHI,JIXUZANMIANZHENGSHOUGERENSUODESHUI。

FENXI:SHANGSHUWENJIANZHONGSUOZHIGEREN,YINGDANGJINXIANZIRANREN,BUBAOKUOGETIGONGSHANGHU、GERENDUZIQIYETOUZIREN、HEHUOQIYEZIRANRENHEHUOREN。

福盈门彩票LIYOUSHISHANGSHUWENJIANZHONGTIDAO:“HGUGONGSIANZHAO20%DESHUILVDAIKOUGERENSUODESHUI。”YOUCIKEYITUICECHUGAIWENJIANSUOZHIDEGERENJINZHENDUIZIRANREN,YINWEIZHIYOUZIRANRENQUDESHOURUCUNZAIDAIKOUDAIJIAOGERENSUODESHUIWENTI,GETIGONGSHANGHU、GERENDUZIQIYE、HEHUOQIYEJUNZIXINGSHENBAOGERENSUODESHUI,WUXUZHIFUFANGDAIKOUDAIJIAO。

(4)DUIGERENTOUZIZHEMAIMAIZHENGQUANTOUZIJIJINDANWEIHUODEDECHAJIASHOURUMIANZHENGGERENSUODESHUI

福盈门彩票GENJU《CAIZHENGBU、GUOJIASHUIWUZONGJUGUANYUZHENGQUANTOUZIJIJINSHUISHOUWENTIDETONGZHI》(CAISHUIZI〔1998〕55HAO)DISANTIAODI2XIANGGUIDING:“DUIGERENTOUZIZHEMAIMAIJIJINDANWEIHUODEDECHAJIASHOURU,ZAIDUIGERENMAIMAIGUPIAODECHAJIASHOURUWEIHUIFUZHENGSHOUGERENSUODESHUIYIQIAN,ZANBUZHENGSHOUGERENSUODESHUI;”

FENXI:SHANGSHUWENJIANZHONGSUOZHIGEREN,YINGDANGJINXIANZIRANREN,BUBAOKUOGETIGONGSHANGHU、GERENDUZIQIYETOUZIREN、HEHUOQIYEZIRANRENHEHUOREN。YINWEI,ZHENGQUANTOUZIJIJINDEGERENCHIYOURENWULUNSHIHEZHONGLEIXINGZHUTI,QIZUIZHONGHAISHIHUICHUANTOUZHIZIRANREN,GUSHANGSHUWENJIANSUOZHIDUIXIANGZHINENGSHIZIRANREN。

总结:

(1)ZIRANREN、GETIGONGSHANGHU、GERENDUZIQIYE、HEHUOQIYE(ZIRANRENHEHUOREN)ZHUANRANGYOUXIANZERENGONGSI、GUFENFUYINGMENCAIPIAO(WEISHANGSHI)、SHANGSHIGONGSI(BAOKUOXINSANBAN)XIANSHOUGUJUNXUJIAONAGERENSUODESHUI;

(2)ZIRANREN、GETIGONGSHANGHUZHUANRANGSHANGSHIGONGSILIUTONGGUPIAOMIANZHENGGERENSUODESHUI;

福盈门彩票(3)ZIRANRENTONGGUOZHENGQUANTOUZIJIJINJIAOYISHANGSHIGONGSILIUTONGGUPIAO、XINSANBANLIUTONGGUPIAOHUODEDECHAJIASHOURUMIANZHENGGERENSUODESHUI;

福盈门彩票(4)GETIGONGSHANGHUZHUANRANGXINSANBANLIUTONGGUPIAOYINGDANGJIAONAGERENSUODESHUI;

福盈门彩票(5)GERENDUZIQIYE、HEHUOQIYE(ZIRANRENHEHUOREN)ZHUANRANGSHANGSHIGONGSILIUTONGGUPIAO、XINSANBANLIUTONGGUPIAOYINGDANGJIAONAGERENSUODESHUI;

(6)GETIGONGSHANGHU、HEHUOQIYE(ZIRANRENHEHUOREN)、GERENDUZIQIYETONGGUOHUGANGTONG、SHENGANGTONGMAIMAIXIANGGANGLIANJIAOSUOSHANGSHIGUPIAOQUDEDECHAJIASHOURUXUYAOJIAONAGERENSUODESHUI;

福盈门彩票(7)ZIRANRENTONGGUOHUGANGTONG、SHENGANGTONGMAIMAIXIANGGANGLIANJIAOSUOSHANGSHIGUPIAOQUDEDECHAJIASHOURUMIANZHENGGERENSUODESHUI;

(8)DUIXIANGGANGSHICHANGTOUZIZHE(BAOKUOQIYEHEGEREN)TOUZISHANGJIAOSUOSHANGSHIAGUQUDEDEZHUANRANGCHAJIASUODE,ZANMIANZHENGSHOUSUODESHUI;

(9)DUIXIANGGANGSHICHANGTOUZIZHE(BAOKUOQIYEHEGEREN)TOUZISHENJIAOSUOSHANGSHIAGUQUDEDEZHUANRANGCHAJIASUODE,ZANMIANZHENGSHOUSUODESHUI。

二、各种类型的股权转让涉税分析

福盈门彩票(YI)ZHUANRANGYOUXIANZERENGONGSIGUQUAN

1.ZIRANRENGUDONGCHIGU

福盈门彩票JINXUJIAONAYINHUASHUI,GERENSUODESHUI。

福盈门彩票(1)YINHUASHUIWEIGUQUANZHUANRANGHETONGJINEDEWANFENZHIWU,GENJUHETONGZHENGBENFENSHUJIAONA,BUFENSHENGSHIMUQIANYINHUASHUIJIANBANZHENGSHOU。

(2)GERENSUODESHUIWEIZHUANRANGSHOUYIDE20%。

ZHUYI:

ZHUANRANGSHOUYI=ZHUANRANGGUQUANSHOURU-QUDEGAIGUQUANSUOFASHENGDECHENGBEN-ZHUANRANGGUOCHENGZHONGSUOZHIFUDEXIANGGUANHELIFEIYONG。

福盈门彩票HOUWENZHONGGERENSUODESHUIDEZHUANRANGSHOUYIJUNSHIYONGZHEIGEGONGSHI,BUZAIZHONGFUCHANSHU。

2.QIYEGUDONGCHIGU

JINXUJIAONAYINHUASHUI、QIYESUODESHUI。

(1)YINHUASHUIWEIGUQUANZHUANRANGHETONGJINEDEWANFENZHIWU,GENJUHETONGZHENGBENFENSHUJIAONA,BUFENSHENGSHIMUQIANXIAOGUIMONASHUIRENYINHUASHUIJIANBANZHENGSHOU。

(2)QIYESUODESHUISHUILVJIJISUANFANGSHIXIANGJIANSHANGWEN,ZHEILIBUZAIZHANKAI。

福盈门彩票(ER)ZHUANRANGGUFENFUYINGMENCAIPIAO(WEISHANGSHI)GUFEN

福盈门彩票TONGZHUANRANGYOUXIANZERENGONGSIGUQUAN。

福盈门彩票(SAN)ZHUANRANGSHANGSHIGONGSI(BAOKUOXINSANBAN)XIANSHOUGU

1.ZIRANRENGUDONGCHIGU

JINXUJIAONAYINHUASHUI,GERENSUODESHUI。

(1)YINHUASHUIWEIGUQUANZHUANRANGHETONGJINEDE1‰,YOUCHUSHOUFANGDANFANGJIAONA。

福盈门彩票(2)GERENSUODESHUIWEIZHUANRANGSHOUYIDE20%。

2.QIYEGUDONGCHIGU

福盈门彩票XUJIAONAZENGZHISHUI、YINHUASHUI、QIYESUODESHUI。

福盈门彩票(1)ZENGZHISHUISHUILVJIJISUANFANGSHIXIANGJIANSHANGWEN,ZHEILIBUZAIZHANKAI。

(2)YINHUASHUIWEIGUQUANZHUANRANGHETONGJINEDE1‰,YOUCHUSHOUFANGDANFANGJIAONA。

(3)QIYESUODESHUISHUILVJIJISUANFANGSHIXIANGJIANSHANGWEN,ZHEILIBUZAIZHANKAI。

(SI)ZHUANRANGSHANGSHIGONGSILIUTONGGU

1.ZIRANRENGUDONGCHIGU

JINXUJIAONAYINHUASHUI,WEIGUQUANZHUANRANGHETONGJINEDE1‰,YOUCHUSHOUFANGDANFANGJIAONA。

2.QIYEGUDONGCHIGU

福盈门彩票XUJIAONAZENGZHISHUI、YINHUASHUI、QIYESUODESHUI。

福盈门彩票(1)ZENGZHISHUISHUILVJIJISUANFANGSHIXIANGJIANSHANGWEN,ZHEILIBUZAIZHANKAI。

福盈门彩票(2)YINHUASHUIWEIGUQUANZHUANRANGHETONGJINEDE1‰,YOUCHUSHOUFANGDANFANGJIAONA。

(3)QIYESUODESHUISHUILVJIJISUANFANGSHIXIANGJIANSHANGWEN,ZHEILIBUZAIZHANKAI。

福盈门彩票(WU)ZHUANRANGXINSANBANSHANGSHIGONGSILIUTONGGU

1.ZIRANRENGUDONGCHIGU

福盈门彩票JINXUJIAONAYINHUASHUI,WEIGUQUANZHUANRANGHETONGJINEDE1‰,YOUCHUSHOUFANGDANFANGJIAONA。

2.QIYEGUDONGCHIGU

XUJIAONAYINHUASHUI、QIYESUODESHUI,ZENGZHISHUISHIFOUJIAONAMUQIANCUNZAIZHENGYI。

(1)YINHUASHUIWEIGUQUANZHUANRANGHETONGJINEDE1‰,YOUCHUSHOUFANGDANFANGJIAONA。

福盈门彩票(2)QIYESUODESHUISHUILVJIJISUANFANGSHIXIANGJIANSHANGWEN,ZHEILIBUZAIZHANKAI。

(LIU)NEIDITOUZIZHETONGGUOSHENGANGTONGTOUZIXIANGGANGSHANGSHIGONGSIQUDEZHUANRANGCHAJIASUODE

1.ZIRANRENTOUZIZHE

JINXUJIAONAYINHUASHUI,WEIGUQUANZHUANRANGHETONGJINEDE1‰,YOUCHUSHOUFANGDANFANGJIAONA。

2.QIYETOUZIZHE

XUJIAONAYINHUASHUI、QIYESUODESHUI。

福盈门彩票(1)YINHUASHUIWEIGUQUANZHUANRANGHETONGJINEDE1‰,YOUCHUSHOUFANGDANFANGJIAONA。

(2)QIYESUODESHUISHUILVJIJISUANFANGSHIXIANGJIANSHANGWEN,ZHEILIBUZAIZHANKAI。

(QI)NEIDITOUZIZHETONGGUOHUGANGTONGTOUZIXIANGGANGSHANGSHIGONGSIQUDEZHUANRANGCHAJIASUODE

1.ZIRANRENTOUZIZHE

JINXUJIAONAYINHUASHUI,WEIGUQUANZHUANRANGHETONGJINEDE1‰,YOUCHUSHOUFANGDANFANGJIAONA。

2.QIYETOUZIZHE

福盈门彩票XUJIAONAZENGZHISHUI、YINHUASHUI、QIYESUODESHUI。

福盈门彩票(1)ZENGZHISHUISHUILVJIJISUANFANGSHIXIANGJIANSHANGWEN,ZHEILIBUZAIZHANKAI。

(2)YINHUASHUIWEIGUQUANZHUANRANGHETONGJINEDE1‰,YOUCHUSHOUFANGDANFANGJIAONA。

(3)QIYESUODESHUISHUILVJIJISUANFANGSHIXIANGJIANSHANGWEN,ZHEILIBUZAIZHANKAI。


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