How to distribute the proportion of Party A s shares in the house 5

Contribute capital to the company after using the right to use the land and the ownership of the house. According to Article 27 of the New Company Law, shareholders of a limited liability company can contribute capital in the following ways: First, currency.

Setting up a company necessarily requires a certain amount of liquidity. to cover expenses when creating a company and to start company operations. As a result, shareholders can contribute capital in monetary terms.

Second, the physical object. In-kind contributions are generally made in the form of machinery and equipment, raw materials, spare parts, goods, buildings and plants. Third, intellectual property rights.

The so-called intellectual property rights refer to the civil rights that people enjoy in the fruits of their intellectual labor. Traditional intellectual property rights include trademarks, patents, and copyrights. Fourth, land use rights.

There are two ways for a company to obtain land use rights: one is for shareholders to make capital contributions to the company after using the land use rights as a price to enable the company to obtain land use rights; The other is that the company applies to the local county and municipal land management department, and after review and approval, obtains the land use right through the subscription contract, and the company pays the site use fee in accordance with the regulations. The former is the form of capital contribution by shareholders, but the relevant procedures must be fulfilled in accordance with the law. Fifth, labor and credit contributions.

In some civil law countries, shareholders are also allowed to contribute capital by labor and credit, but only to unlimited companies, partnership companies and joint stock companies, while limited liability companies and share companies do not allow shareholders to contribute capital by labor and credit, such as the "provision: capital contribution in kind or receipt in kind can only be property that can determine economic value; Labor services cannot be counted as contributions in kind or receipts in kind. "Compared with civil law countries, some common law countries have more flexible rules on the way shareholders contribute capital.

Such as the provisions of the ""The Board of Directors may approve the issuance** and receive for that purpose a price which includes all tangible or intangible property or which is beneficial to the Company, including cash, certificates of payment, services rendered, contracts for the services rendered or other ** of the Company. Although "China" does not explicitly prohibit shareholders from contributing capital with labor and credit, from the perspective of the subject matter of shareholder capital contribution listed in its list, China does not allow shareholders to contribute capital to **** and shares with labor and credit.

Article 16 of China's Partnership Enterprise Law stipulates that "partners may make capital contributions in money, in kind, land use rights, intellectual property rights or other property rights, and may also use labor services to make capital contributions." It can be seen that a partnership can be funded by labor services.

Of course, it is also possible, the will is different from the general civil legal relationship, the will will not take effect immediately after the signing of the will, and will not take effect until the death of the testator, during this period, the testator can of course dispose of his property at will.

First of all, an asset appraisal report is required, which can be issued by an accounting firm with appraisal qualifications, and the ratio of equipment to funds is determined according to the value of the equipment after evaluation. For example, if the equipment is worth 2 million after evaluation, and the other shareholder contributes 3 million in currency, then the two people contribute a total of 5 million yuan as the registered capital, and the distribution can be distributed according to 2:3.

Then go to the industry and commerce to handle the relevant information, and the accounting firm will issue a capital verification report when verifying the capital, and the distribution ratio will be distributed according to the proportion on the articles of association.

After Party B contributes the amount of funds converted into production equipment (evaluation or confirmation by both parties), it is calculated together with all the funds contributed by Party A, and the investment ratio comes out.

1.You can first estimate how much the whole piece of land is worth, for example, 900,000.

10,000 is the money that A, B and C each need to invest in buying land, that is to say, if A wants to buy shares, he can only get 2 3a = 600,000 yuan to buy land. The matter of the land is solved, 3Then estimate the cost of making a house b, for example, = 600,000.

4.Each of the three should contribute another 200,000.

5.So in the end, A only got 400,000, B paid a total of 500,000, and C paid a total of 500,000. Each of the three holds a third of the shares.

6.It is also necessary to consider the issue of how to distribute it after it is built, which is to sell it uniformly for a penny. Or which layer belongs to which.

1. The legal person bears the legal responsibility of the company.

2. The company's office space is leased, which has nothing to do with this house, and this house is not the shareholder asset of your company.

When the land or the right to use is transferred to a joint venture, it is a transfer of intangible assets, and it is taxed according to the "transfer of intangible assets".

Leasing can only be tangible before it is leasing, such as lending that good Fang Hui's son to a joint venture, it is the business tax of "service industry-leasing industry".

The points that need to be paid attention to are: 1. The composition of shares, in what form of shareholding (fixed asset replacement, capital shareholding, technology shareholding, etc.); 2. Obligations and responsibilities of each party; 3. Income distribution (sales distribution, real estate distribution); 4. Distribution ratio (distribution ratio, fixed income).

There are four conditions that should be met for cooperative housing construction:

First, the approval procedures for joint construction must be handled in the name of both parties;

the second is to handle the registration of the change of land use rights;

Third, one of the parties should have real estate development and operation qualifications;

Fourth, it must comply with the principle of "sharing risks and sharing profits".

This can be compared with the following:

1) After the completion of the house, if the two parties adopt the distribution method of risk sharing and profit sharing, in accordance with the provisions of the business tax "no business tax shall be levied on the behavior of investing in shares with intangible assets, participating in the profit distribution of the receiving party, and jointly bearing investment risks", the land use right provided by Party A to the joint venture shall be regarded as investment and no business tax shall be levied on it; Only the income obtained from the sale of houses by the joint venture is taxed as if it were immovable property; No business tax is levied on the profits shared by the parties.

2) After the completion of the house, if Party A participates in the distribution by way of a certain percentage of the sales revenue, or withdraws fixed profits, it is not the act of not leviing business tax on investment shares as stated in the business tax, but the act of Party A transferring the land use right to the joint venture, then the fixed profits obtained by Party A or the income drawn from the sales revenue in proportion to the income shall be taxed as "transfer of intangible assets"; The joint venture shall be subject to business tax on the sales income of all houses according to the tax item of "sale of immovable property".

3) If the two parties distribute the house according to a certain proportion after the completion of the house, such business behavior does not constitute the act of not levying business tax by investing in intangible assets as a shareholder and jointly bearing the risk as mentioned in the business tax. Therefore, the land transferred by Party A to the joint venture is first taxed as "transfer of intangible assets". Therefore, after allocating the houses of the joint venture, if they are sold separately, they are taxed as "sale of immovable property".

When a land user transfers, mortgages or replaces land, regardless of whether he or she has obtained a certificate of ownership of the land, whether or not he has gone through the formalities for changing the certificate of ownership of the land with the other party in the process of transferring, mortgaging or replacing the land, as long as the land user has the right to occupy, use, benefit or dispose of the land, and there is evidence such as a contract showing that the land has been transferred, mortgaged or replaced in substance and has obtained corresponding economic benefits, The land user and its other party shall pay business tax in accordance with the provisions of the tax law, Party A needs to pay business tax, and Party B provides funds to obtain income, and Party B also needs to pay business tax.