What taxes do individuals need to pay when they change their shareholdings? What are the taxes and h

A: There is a commission for both buying and selling.

Basic structure of the commission:

1. Stamp duty (this item is only charged when selling**, **not charged.) to the state, this item is fixed).

2. Transaction commission (at least 5 yuan) to ** company

This fee varies from company to company, but the fee is generally not higher, and if it is an online transaction, this fee is usually charged.

In order to attract customers, some ** companies will charge different levels of trading commissions according to the size of customer funds or trading volume1%, or even below is possible. You can negotiate with the ** company according to your own situation, this part of the fee, the decision is in the ** company, relatively, the ** company bear market charges are cheaper than the bull market.

Cailian River Note).

3. Transfer fee.

To buy and sell on the Shanghai Stock Exchange, you must pay one yuan for every 1,000 shares, or sell it. However, there is no such fee for buying and selling on the Shenzhen Exchange.

Sections 1 and 3 are basically fixed, stamp duty, and the country sometimes adjusts it as necessary. In addition, the fees of each company will be different depending on the trading method, such as on-site trading on the exchange, online trading, and ** trading. You can further verify with the ** company).

Illustrate. ** (or sell) 100 shares of Shanghai stocks (Shanghai**) with a current price of 3 yuan, the calculation method of the handling fee required:

Let's assume that it is traded on the exchange and the brokerage transaction commission is different for each broker).

Then this time**(or sell)**, the total handling fee is:

Let's break it down:

[(3*100)*] of step 1

3 * 100 (the total amount you have spent or recovered) * the trading commission to ** company) =

Please note that this fee is less than $5 and is calculated as $5, so in this case, the commission to the broker is $5 instead of $5.

[(3*100)*] of step 2

3 * 100 (total amount you have spent or recovered) * stamp duty to the state) =

This item is calculated as much as it is, and there is no minimum limit.

Please note that stamp duty is only charged when selling, not at the time of sale. If it's ****, please remove this item.

Step 3 (100*.)

100 (the number of shares you are trading**) * Shanghai stock transfer fee) =

There is also a minimum limit of $1 for this item, and less than $1 will be charged as $1.

Please note that step 3, the transfer fee is not paid when buying and selling, and it is only available for Shanghai stocks.

1. If the pending order is not filled, no handling fee will be charged.

2. There is no handling fee for order cancellation, if there is a part of the order cancelled first, the transaction part will be charged a handling fee, and the remaining part will not be charged if the order is cancelled successfully.

3. The handling fee for selling ** is deducted from the transaction amount, and the handling fee for buying ** is deducted from the capital account.

The change of individual equity first needs to pay corporate income tax (tax rate 25%), and then individual income tax (tax rate 20%) and stamp duty (.

Legal Analysis: 1. Stamp Duty; 2. Individual income tax.

Legal basis: Law of the People's Republic of China on the Administration of Tax Collection

Article 1 This Law is enacted for the purpose of strengthening the administration of tax collection, standardizing the collection and payment of taxes, safeguarding state tax revenues, protecting the legitimate rights and interests of taxpayers, and promoting economic and social development.

Article 2 This Law shall apply to the collection and administration of all kinds of taxes levied by the taxation authorities in accordance with the law.

Article 3 The levy and suspension of taxation, as well as tax reduction, exemption, tax refund and tax compensation, shall be carried out in accordance with the provisions of the law; Where the law authorizes ***, it shall be implemented in accordance with the provisions of the administrative regulations formulated by ***.

No organ, unit, or individual may violate the provisions of laws and administrative regulations by making decisions on tax collection, suspending, tax reduction, tax exemption, tax refund, tax compensation, or other decisions that contradict tax laws and administrative regulations.

Article 4 Units and individuals that are subject to the provisions of laws and administrative regulations are taxpayers.

Laws and administrative regulations stipulate that units and individuals that have the obligation to withhold and remit taxes or collect and remit taxes are withholding agents. Taxpayers and withholding agents must pay, withhold, collect and remit taxes in accordance with the provisions of laws and administrative regulations.

Legal analysis: the company changes its shareholders to pay tax, and individual shareholders pay individual income tax on the transfer of equity. The balance of the income from the transfer of equity after deducting the original value and reasonable expenses shall be subject to a proportional tax rate of 20%, and the income tax shall be calculated and paid.

Legal basis: Article 3 of the Individual Income Tax Law of the People's Republic of China The tax rate of individual income tax:

1) For comprehensive income, an excess progressive tax rate of 3% to 4% and 15% shall be applied (the tax rate table is attached);

2) For business income, an excess progressive tax rate of 5% to 35% shall be applied (the tax rate table is attached);

Income from interest, dividends, bonuses, income from property leases, income from property transfer and incidental income shall be subject to a proportional tax rate of 20%.

Summary. Legal basis: Article 3 of the Individual Income Tax Law of the People's Republic of China The tax rate of individual income tax:

1) For comprehensive income, an excess progressive tax rate of 3% to 45% shall be applied (the tax rate table is attached); 2) For business income, an excess progressive tax rate of 5% to 35% shall be applied (the tax rate table is attached); (3) Income from interest, dividends, bonuses, income from property lease, income from property transfer and incidental income shall be subject to a proportional tax rate of 20%.

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A 20% personal income tax is required for the change of equity. From a legal point of view, the shareholders of the company have to pay taxes, and the individual shareholders pay individual income tax for the transfer of equity.

The balance of the income from the transfer of equity after deducting the original value and reasonable expenses shall be subject to a proportional tax rate of 20% to calculate and pay individual income tax.

Legal basis: Article 3 of the Individual Income Tax Law of the People's Republic of China The tax rate of individual income tax: (1) The excess progressive tax rate of 3% to 45% shall be applied to the comprehensive income of Jingyun (the tax rate table is attached); (2) For business income, the excess progressive tax rate of 5% to more than 35% of the dust shall be applied (the tax rate table is attached); (3) Income from interest, dividends, bonuses, income from property lease, income from property transfer and incidental income shall be subject to a proportional tax rate of 20%.

The company must pay tax for changing shareholders, and individual shareholders pay individual income tax for the transfer of equity. The balance of the income from the transfer of equity after deducting the original value and reasonable expenses shall be subject to a proportional tax rate of 20% to calculate and pay individual income tax.

1. How to pay individual income tax on equity transfer.

For equity transfer, the transferor shall pay individual income tax at a proportional rate of 20%. The tax payable by an individual is the total amount of income from the transfer of equity minus the original value of the equity and reasonable expenses.

For the transfer of individual equity, the tax shall be paid according to the following provisions:

1. Individual income tax: According to the provisions of the Individual Income Tax Law of the People's Republic of China and its implementing regulations, if the equity transferor is an individual, it needs to pay individual income tax. The payment criteria are:

According to the transfer transaction price minus the original capital contribution price and expenses, 20% of the difference shall be paid individual income tax;

2. Stamp duty: Both parties will collect stamp duty according to the amount of the equity transfer agreement. The applicable tax rate is 5% of the amount stated in the document.

2. How to calculate individual income tax on individual equity transfer.

The calculation formula of individual income tax on equity transfer is: individual income tax payable = (income from equity transfer - principal (original value) - reasonable expenses) x 20%. The income from equity transfer is the income from property transfer, and the proportional tax rate is applicable, which is 20%.

The taxable income is the balance of the income from the transfer of property after deducting the original value of the property and reasonable expenses.

3. What taxes need to be paid for changing shareholders.

The tax subject to change of shareholders is as follows:

1. The balance of the income from the transfer of equity after deducting the original value and reasonable expenses shall be subject to a proportional tax rate of 20% to calculate and pay individual income tax.

2. If the transferor transfers at the original price, no individual income tax shall be paid.

The shareholders' meeting is the authority of the company and exercises its functions and powers in accordance with the Company Law. At the shareholders' meeting, the shareholders shall exercise their voting rights in proportion to their capital contributions; The slag must be approved by shareholders representing 2 3 or more voting rights.

Article 3 of the Individual Income Tax Law of the People's Republic of China on the tax rate of individual income tax:

1) For comprehensive income, an excess progressive tax rate of 3% to 45% shall be applied (the tax rate table is attached);

2) For business income, an excess progressive tax rate of 5% to 35% is applied (the tax rate table is attached);

(3) Income from interest, dividends, bonuses, income from property lease, income from property transfer and incidental income shall be subject to a proportional tax rate of 20%.

Summary. A proportional tax rate of 20% shall be applied to the change of equity, and individual income tax shall be calculated and paid.

A proportional tax rate of 20% shall be applied to the change of equity, and individual income tax shall be calculated and paid.

The balance of the income from the transfer of equity after deducting the original value and reasonable expenses shall be subject to a proportional tax rate of 20% to calculate and pay individual imitation fiber income tax.

Legal basis: Article 3 of the Individual Income Tax Law of the People's Republic of China The tax rate of individual income tax is judged to be macrological: (1) For comprehensive income, the excess progressive tax rate of 3% to 45% shall be applied (the tax rate table is attached); (2) For business income, the progressive tax rate of 5% to 35% shall be applied (the tax rate table is attached after the exclusion); (3) Income from interest, dividends and bonuses, income from property leases, income from property transfers and incidental income shall be subject to a proportional tax rate of 20%.