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常见股转被驳回的原因有哪些?
发布时间:2024-07-27 发布人:山东股章浏览次数:991次 来源:www.guquanzhanlue.com
一、流程错误
1、 Process error
现在股权转让都是先税务后工商,如果税务还没有完成申报,直接去工商窗口申请工商变更,驳回率是100%,业务员看都不看。
Nowadays, equity transfers are subject to taxation before business registration. If the tax declaration has not been completed, you can directly apply for business registration changes at the business registration window, with a rejection rate of 100%, and the salesperson will not even look at it.
二、转让价格不符 零元转让 低价转让等
2、 Transfer price does not match zero yuan transfer, low price transfer, etc
通常很多股东转让时为了省税,直接0元转让或者1元转让,但实际企业在经营过程中已经产生了资产或者盈利,所以这个股权转让的价格和股权实际的价值不符,也会被税务专管员驳回。
Usually, many shareholders transfer their shares directly for 0 yuan or 1 yuan in order to save taxes, but in reality, the enterprise has already generated assets or profits in the process of operation, so the price of the equity transfer does not match the actual value of the equity, and it will also be rejected by tax authorities.
因为是有相关规定税局如果觉得股权转让价格不合理,税局可以议价的,所以股权转让定价千万不要低得太离谱,不然得不偿失。
Because there are relevant regulations, if the tax bureau finds the equity transfer price unreasonable, they can negotiate. Therefore, the equity transfer price should not be too low, otherwise it will not be worth the loss.
三、转让股权不看财务报表 不分配未分配利润
3、 Transferring equity without looking at financial statements, not distributing undistributed profits
股权转让前,企业账上如有未分配利润,那股权发生转让的时候,老股东们先要把未分配利润分配掉,缴纳 20%个税,才能再做转让。
Before the equity transfer, if there are undistributed profits in the company's account, the old shareholders must first distribute the undistributed profits and pay a 20% personal income tax before the transfer can be made.
有些企业不看财务报表,直接提交股权变更也是会被驳回,并且需要补税。、
Some companies that submit equity changes without looking at their financial statements will also be rejected and require additional taxes
四、没有完税,最常见的是漏了印花税
4、 Not paying taxes, the most common is missing stamp duty
股权转让除了申报个人所得税或是企业所得税之外,还要申报转让方、受让方的印花税。没有印花税申报记录的话,审核也是会被驳回。
In addition to declaring personal income tax or corporate income tax, equity transfer also requires declaring stamp duty for the transferor and transferee. If there is no record of stamp duty declaration, the review will also be rejected.