股权转让如何交税，股权转让需要交纳哪些税费？英文双语对照

您好，主要有三种：印花税、个人所得税、企业所得税。具体规定如下：

1、印花税

（1）非上市公司不以股票形式发生的企业股权转让行为，属于财产所有权转让行为，应按照产权转移书据缴纳印花税。印花税税目税率表第十一项规定，产权转移书据应按所载金额的万分之五贴花。国税发[1991]155号第十条进一步明确，“财产所有权转移书据的征税范围是：经政府管理机关登记注册的动产、不动产的所有权转移所立的书据，以及企业股权转让所立的书据。”这里的企业股权转让所立的书据，是指未上市公司股权转让所书立的书据，不包括上市公司的股票转让所书立的书据。

（1）适用税目。根据国税发[1991]55号《关于印花税若干具体问题的解释和规定的通知》第十条解释，企业股权转让所立的书据属于“产权转移书据”税目中“财产所有权”转移书据的征税范围。

（2）税率。根据《中华人民共和国印花税暂行条例》附件规定，产权转移书据的税率为：按所载金额万分之五贴花。

（3）纳税义务人。纳税义务人为立据人，即转让人和受让人。

（4）纳税义务发生时间。《中华人民共和国印花税暂行条例》第七条规定，应纳税凭证应当于书立或者领受时贴花。

2、个人所得税

根据个人所得税法规的有关规定，个人转让股权应按“财产转让所得”项目依20%的税率计算缴纳个人所得税。财产转让所得，以转让财产的收入额减除财产原值和合理费用后的余额为应纳税所得额。

（1）适用税目。《中华人民共和国个人所得税法》（以下简称个人所得税法）第二条第九项规定，财产转让所得应纳个人所得税。《中华人民共和国个人所得税法实施条例》（以下简称实施条例）第八条第九项规定，股权转让所得属于财产转让所得项目。

（2）应纳税所得额的计算。实施条例第二十二条规定，财产转让所得按照一次转让财产的收入额减除财产原值和合理费用后的余额，作为应纳税所得额。

就股权转让所得而言，其应纳税所得额=股权转让价-股权计税成本-与股权转让相关的印花税等税费。

3、企业所得税。

企业股东转让股权，会涉及企业所得税。企业股权投资转让所得应并入企业的应纳税所得，依法缴纳企业所得税。

（1）收入。《中华人民共和国企业所得税法》（以下简称企业所得税法）第六条第三项规定，转让财产收入列入企业收入总额范围。《中华人民共和国企业所得税法实施条例》第十六条规定，企业转让股权取得的收入属于转让财产收入。

（2）扣除。根据企业所得税法第八条规定，企业实际发生的与取得收入有关的、合理的支出，包括成本、费用、税金、损失和其他支出，准予在计算应纳税所得额时扣除。就股权转让来说，股权计税成本及与股权转让相关的印花税等税费可以扣除。

（3）应纳税所得额。等于股权转让收入减去股权计税成本后的余额。

（4）税率：企业所得税法第四条规定，企业所得税的税率为25%。企业所得税法第四章第二十八条规定，符合条件的小型微利企业，减按20%的税率征收企业所得税。国家需要重点扶持的高新技术企业，减按15%的税率征收企业所得税。

Hello, basically have 3 kinds: Stamp duty, individual income tax, enterprise income tax. Specific provision is as follows:

1, stamp duty

(1) blame appear on the market the company equity that the company does not produce with stock form makes over behavior, belong to property ownership to make over behavior, answer to transfer a book to occupy pay stamp duty according to property right. Eleventh of tariff schedule of stamp duty tax items regulation, property right transfers a book to hold amount according to should pressing place extremely applique. Duty delivers the state [1991]155 date is made clear the 10th times further, "The levy limits that book of property ownership move occupies is: The movables that manages mechanism registration book via the government, praedial droit transfers the book that establishs to occupy, and the book that company equity makes over place to stand is occupied. " the book that the company equity here makes over place to stand is occupied, it is to point to did not appear on the market the book that company equity makes over a book end is occupied, do not include to appear on the market the book that the stock of the company makes over a book end is occupied.

(1) applicable tax items. According to the country duty is sent [1991]55 date " about stamp duty the explanation of a certain number of specific issues is mixed formulary announcement " the 10th explanation, the book that company equity makes over place to stand is occupied belong to " book of property right move is occupied " in tax items " property ownership " the levy limits that move book occupies.

(2) tax rate. Basis " stamp tax of People's Republic of China is temporary byelaw " accessory regulation, property right transfers the tax rate that the book occupies to be: Hold amount by place extremely applique.

(3) person of duty to pay taxes. Person of duty to pay taxes occupies a person to stand, make over person and alienee namely.

(4) time of happening of duty to pay taxes. " stamp tax of People's Republic of China is temporary byelaw " the 7th regulation, should tax payment receipt ought to at the applique when book end is accept perhaps.

2, individual income tax

According to the concerned regulation of code of individual income tax, the individual makes over equity to should be pressed " belongings transfers income " the project depends on the individual income tax of pay of tax rate computation of 20% . Belongings transfers income, it is in order to make over the remaining sum after the primary value of property of deduction of income specified amount of belongings and reasonable charge should specified amount of pay taxes income.

(1) applicable tax items. " law of individual income tax of People's Republic of China " (law of individual income tax of the following abbreviation) the 2nd the 9th regulation, belongings makes over earning to answer accept individual income tax. " law of individual income tax of People's Republic of China carries out byelaw " (the following abbreviation carries out byelaw) the 8th the 9th regulation, equity makes over earning to belong to belongings to make over earning project.

(2) should the computation of specified amount of pay taxes income. Executive byelaw sets the 22nd times, the remaining sum after the primary value of property of deduction of income specified amount that belongings transfers earning to transfer property according to and reasonable charge, as should specified amount of pay taxes income.

Transfer income with respect to equity and character, its answer equity of = of specified amount of pay taxes income transfers value - cost of equity plan tax - transfer the tax cost such as relevant stamp duty with equity.

3, enterprise income tax.

Business partner transfers equity, can involve enterprise income tax. Company equity investment makes over earning to should merge into of the enterprise should pay taxes earning, lawfully pay enterprise income tax.

(1) income. " law of enterprise income tax of People's Republic of China " (law of enterprise income tax of the following abbreviation) the 6th the 3rd regulation, make over property income to include company gross income range. " law of enterprise income tax of People's Republic of China carries out byelaw " the 16th regulation, the income that the enterprise transfers equity to obtain is belonged to transfer property income.

(2) deduct. According to law of enterprise income tax the 8th sets, the company happens actually with what obtain income to concern, reasonable defray, include cost, charge, taxes, loss and other pay, allow is being calculated should deduct when specified amount of pay taxes income. Make over with respect to equity for, it is OK that tax cost reachs equity plan to make over the duty such as relevant stamp duty to expend with equity deduct.

(3) should specified amount of pay taxes income. Be equal to equity to make over income to subtract the remaining sum after cost of equity plan tax.

(4) tax rate: Law of enterprise income tax sets the 4th times, the tax rate of enterprise income tax is 25% . The 4th chapter sets standard of enterprise income tax the 28th times, those who accord with a condition is small-sized small profit company, decrease impose enterprise income tax by the tax rate of 20% . The country needs the company of new and high technology that gives aid to mainly, decrease impose enterprise income tax by the tax rate of 15% .