Do I have to pay tax if the company s original shares are sold after listing?

Taxes are to be paid. The so-called "original shares" in the society usually refer to the shares that were publicly raised from the public when the shares were established. Obtain high returns several times or even hundreds of times through listing. Dividends can be used to achieve a much higher return than bank interest.

The purchaser should understand whether the underwriter is authorized to distribute the original shares, generally the target of the original shares underwritten by institutions authorized by the state to underwrite the original shares are sold after careful research, and the probability of listing is relatively large; Otherwise, it is easy to be deceived.

If the tax is to be collected, it will be withheld by the ** business department that sells it. Here are the specific regulations and ways to reduce the tax payment.

1. Preferential policies:

1. Tax composition.

Shareholders of non-restricted shares of listed companies, sub-institutional shareholders and individual shareholders, after the lifting of the ban period, the income of shareholders from the lifting of the ban is subject to 25% of the corporate income tax or 20% of the individual income tax respectively. Among them, some individual income tax can achieve different proportions of preferential treatment according to different local tax policies.

2. Calculation of the amount of tax paid.

For the transfer of restricted shares by an individual, the taxable income shall be the balance after deducting the original value of ** and reasonable taxes and fees from the income from the transfer of each restricted shares. Namely:

Taxable income Income from the transfer of restricted shares (original value of restricted shares + reasonable taxes) Tax payable = 20% of the taxable income, income from the transfer of restricted shares refers to the income actually obtained from the transfer of restricted shares**; The original value of restricted shares refers to the ** price of restricted shares and the relevant fees paid in accordance with regulations; Reasonable taxes and fees refer to the stamp duty, commission, transfer fee and other taxes related to the transaction incurred in the process of transferring restricted shares.

If the taxpayer fails to provide a complete and true certificate of the original value of the restricted shares, and fails to accurately calculate the original value of the restricted shares, the in-charge taxation authorities shall verify the original value of the restricted shares and reasonable taxes and fees at 15% of the income from the transfer of the restricted shares.

3. How to achieve the optimal tax refund.

There are two key steps to achieving an optimal tax refund:

Choose to do it in a region with a high refund rate**.

Income from the transfer of restricted shares = **price * quantity, try to reduce the "income from the transfer of restricted shares", that is, find the rank at a relatively low level.

The three parties (can be relatives and friends of the **) will take over the order through a large transaction to achieve tax refund, and then wait for the right ** to let the original receiver sell and cash out.

Second, the operation idea:

Type 1: The actual size of the ** is not.

You can directly choose the regional business department with a high tax refund ratio to achieve tax refund.

Type 2: At present, you can find a third party (which can be relatives and friends of the **) to take over through large transactions at a relatively low stock price, so as to reduce the income from the transfer of restricted shares as much as possible and achieve the optimal tax refund, and then wait for the appropriate ** to let the original receiver sell and cash out.

There is no need to pay taxes. Because they have a lock-up period, ranging from 1 year to 3 years. This is actually equivalent to charging them (they can't sell it for 1-3 years) If they collect taxes again, they will go crazy...

However, due to the non-collection of taxes, they are now selling frantically, resulting in a ** surge. It is said that the state intends to collect taxes, but it is not yet known. It is estimated that the feasibility is very low.

It's a headache, and there's still a lot of homework to be done. 87

Original shares of the company.

Selling after listing is subject to tax.

The so-called "original shares of the original tour hall" in the society usually refer to the shares that are publicly raised from the public when the shares are established. Obtain high returns several times or even hundreds of times through listing. Dividends can be used to achieve a much higher return than bank interest.

The purchaser should understand whether the underwriter is authorized to distribute the original shares, generally the target of the original shares underwritten by institutions authorized by the state to underwrite the original shares are sold after careful research, and the probability of listing is relatively large; Otherwise, it is easy to be deceived.

For the purchase of original shares. One avenue is through an acquisition through its offering. The establishment of shares can be initiated or raised.

Initiation refers to the establishment of a company by the promoters of the company subscribing for all the shares to be issued. The establishment of a company by offering refers to the establishment of a company by the promoter subscribing for a part of the company's shares to be issued, and the rest being publicly offered to the public. The shares subscribed by the promoter shall not be transferred within one year, and the so-called original shares of the society usually refer to the shares that are publicly raised from the public when the shares are established.

Another way is to subscribe through its transfer. The ** held by the promoter of the company is registered ** and cannot be transferred within one year from the date of establishment of the company. The transfer after one year shall be carried out within the specified ** trading venue, by the shareholders in the form of endorsement or laws and administrative regulations.

Transfer in such other manner as may be specified.

The original shares are issued by the company prior to listing**. In China**.

Initially, in the ** primary market.

Enterprises that are publicly issued to the public at the issue price**.

The original shares are similar and different from **, the original shares belong to a kind of **, and the original shares usually refer to the early acquisition of ** purchased in the primary market; **Includes original shares and post-listing circulation**. To put it simply, the original shares belong to a kind of original shares, including the original shares, and the original shares refer to the secondary market that has not been carried out.

Publicly traded **.

When the company is first listed, the original shareholders have to pay 20 personal income tax, which means that when the original shares are sold, they need to pay 20 taxes. The following **, which is not the original share transaction, does not need to pay 20 personal income tax. Only the transaction fee that is automatically deducted at the time of the transaction is required.

In order to improve and promote the capital market, the transfer of listed companies is temporarily exempted from individual income tax, but the transfer of individual equity outside the market is subject to individual income tax.

The original shares of the company when it was first listed.

The owner has to pay a personal income tax of 20%.

It means that when you sell the original shares, you need to pay a tax of 20. The following **, which is not the original share transaction, does not need to pay 20 personal income tax. Only the transaction fee that is automatically deducted at the time of the transaction is required.

That's it. In order to improve and promote the capital market.

The transfer of listed companies is temporarily exempt from individual income tax, but the transfer of individual equity outside the ** market is subject to individual income tax.

**Transaction fees include:

1. Stamp duty.

Unilateral charge, one-thousandth (0 1) of the transaction amount of the sale.

2. Transfer fee: limited to Shanghai Stock Exchange.

$1 for every 1,000 shares, and $1 for less than 1,000 shares.

3. Commission: Two-way charge for buying and selling, 0 02 0 3 of the transaction amount, starting point of 5 yuan, which fluctuates due to different companies.

Answer: When the company is first listed, the original shareholders need to pay 20 personal income tax, which means that when the original shares are sold, they need to pay 20 taxes. The following **, which is not the original share transaction, does not need to pay 20 personal income tax. Only the transaction fee that is automatically deducted at the time of the transaction is required.

Question: I want to ask about my original shares, that thing is not original, which is equivalent to saying that the bank bought the pet 5 was bought, that is, for example, listed, and now it is. How old should I pay and wait for the transaction to be completed.

Ask a million shares.

Question Okay, thank you.

On December 31, 2009, the Ministry of Finance, the State Administration of Taxation and the China Securities Regulatory Commission jointly issued the Notice on Issues Concerning the Levy of Individual Income Tax on Income from the Transfer of Restricted Shares of Listed Companies by Individuals, deciding that from January 1, 2010, the income obtained from the transfer of restricted shares by individuals shall be subject to the proportional tax rate of 20 according to the "income from property transfer".

The calculation is:

Taxable income Income from the transfer of restricted shares (original value of restricted shares + reasonable tax) Tax payable = 20% of taxable income.

The sale of the original shares involves tax implications, and the specific tax rates and regulations vary according to national laws and tax policies, so it is recommended that you consult the relevant tax authorities or professionals before selling. The following is the taxable situation of the sale of the original shares under normal circumstances:

1.VAT: VAT does not apply if the original shares are held for more than 1 year; If the holding period is less than 1 year, VAT shall be levied at the local VAT rate.

2.Personal income tax: If the original shares are held for more than 1 year, the applicable personal income tax rate is 10%; If the holding period is less than 1 year, the individual income tax shall be levied according to the individual income tax rate of the local excavation, which is generally 20%.

It should be noted that different countries and regions have different tax regulations and tax rates, and the tax issue of original share transactions needs to be handled according to local tax regulations and specific circumstances. It is recommended that you consult your local tax authority or professional for more accurate information.

Three years.

In addition to the provisions of the exchange, commissions and stamping and transfer fees must be paid, according to the ** Law.

Stipulates that the original shares must be sold three years after the company has been listed. If you sell the original shares, you will also need to pay 20% income tax on the profit after deducting the cost from the transaction price after the sale.

According to the Ministry of Finance.

The regulations issued on November 30, 2010 stipulate that the scope of taxation of restricted shares held by individuals includes: unbridled"In 2006, after the division of shares into the old and the new, the restricted shares formed by the initial public offering of ** and listed companies, as well as the transfer of shares from the first day of listing to the date of lifting the ban. ""If a taxpayer quietly holds both restricted shares and tradable shares, the income from the transfer of ** shall be subject to the original principle of priority of restricted shares, that is, the transfer of ** shall be regarded as the first transfer of restricted shares, and the personal tax shall be calculated and paid according to the regulations.

That is to say, the restricted shares formed by the company with an initial public offering** and listing, as well as the transfer shares generated by the above-mentioned shares from the first day of listing to the date of lifting the ban, are regarded as subject to individual income tax.

restricted shares. However, the transfer of shares after the lifting date is not counted as restricted shares and will not be taxed.

Upper Minathan City Company Equity Transfer is subject to tax. Listed companies are required to pay taxes separately according to the same situation. In addition to paying business tax, corporate shareholders shall pay enterprise income tax on the transfer of equity, the income from the transfer of equity investment of enterprises shall be incorporated into the taxable income of the enterprise, and the enterprise income tax shall be paid in accordance with the law, and the individual income tax shall be paid on the transfer of equity by natural person shareholders, and stamp duty shall be paid on the signed equity transfer contract.

Legal basisParagraph 1 of Article 2 of the Notice of the State Administration of Taxation on Several Income Tax Issues Concerning the Equity Investment Business of Enterprises.

The income or loss from the transfer of equity investment refers to the balance of the income from the recovery, transfer or liquidation of the equity investment of the enterprise after deducting the cost of equity investment. The income from the transfer of equity investment of an enterprise shall be incorporated into the taxable income of the enterprise, and the enterprise income tax shall be paid in accordance with the law.