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老師,合伙企業(yè)股權(quán)轉(zhuǎn)讓,要交個(gè)稅,是股權(quán)轉(zhuǎn)讓協(xié)議的上個(gè)月的報(bào)表上,所有這權(quán)益數(shù),減去,打個(gè)比方,實(shí)收資本30萬,占比60%,轉(zhuǎn)讓后,占比30%,就是所有者權(quán)益數(shù)如果是50萬,就是50萬減去9萬,41萬乘以20%這么算對嗎?
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對的,你計(jì)算的是個(gè)人所得稅部分。具體公式是:(轉(zhuǎn)讓后權(quán)益-原權(quán)益)×稅率。你這里算的是20%,即(50萬-30萬)×60%部分的20%。
2024 09/19 17:52
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2024 09/19 18:17
老師,也就是股權(quán)轉(zhuǎn)讓溢價(jià)的部分乘以原來的占比60%,再乘以稅率20%,而不能是轉(zhuǎn)讓后的占比30%對嗎老師?
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2024 09/19 18:21
對,應(yīng)該是用原持股比例(60%)來計(jì)算,而不是轉(zhuǎn)讓后的比例(30%)。這是因?yàn)橛?jì)算個(gè)稅時(shí)考慮的是你出讓這部分股權(quán)原本享有的增值部分,所以用原持股比例來衡量。
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2024 09/19 21:23
謝謝老師!
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2024 09/19 21:26
不客氣,有其他財(cái)會(huì)問題隨時(shí)提問哦!
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