發布時間：2020-12-28 發布人：山東股章瀏覽次數：716次 來源：www.newadnetwork.com
When we talk about equity, what do we usually talk about? Generally speaking, it mainly talks about the equity structure, equity operation and equity incentive.
Among them, equity structure is an inevitable problem in the start-up of enterprises, which mainly involves the distribution of equity ratio, the selection of shareholders, the agreement of voting rights and so on.
In the business process after the company is registered and established, enterprises must face two unavoidable problems
One is the problem of funds, the other is the problem of talents,
Equity operation is to solve the problem of equity investment and financing, and equity incentive is to solve the problem of retaining and attracting talents. This paper mainly discusses how to protect the control right and realize tax saving through the top-level structure design of equity.
When a company is registered and established, it must face the choice of shareholders, and different shareholders will produce different burdens in the process of enterprise operation. At present, there are mainly four kinds of legal shareholders in China: company, natural person, sole proprietorship and partnership.
Each holding body has its own advantages and disadvantages. The enterprise should make a choice according to the actual business needs. There is no good way of holding shares, only suitable ways.
As a shareholder of the company, a natural person needs to pay 20% of the income tax when he gets dividends.
If a company is set up for long-term operation, dividends are distributed and reinvested. Because dividends between resident enterprises are exempt from enterprise income tax, the company's shareholding can not pay income tax. It is generally recommended that the company's shareholding be adopted, and natural persons are not recommended to be shareholders;
If it is for the company to realize the merger and acquisition transfer in the later stage, considering that the double tax burden of the company's equity transfer will produce a tax burden of up to 40%, it is not recommended to adopt the shareholder shareholding method, and generally adopt the natural person shareholding method.
If it is to build a shareholding platform for equity incentive, it is generally recommended to use limited partnership rather than company as the shareholding platform, because limited partnership can not only ensure the control right is not weakened, but also facilitate the use of relevant tax preferential policies to reduce the tax burden. Moreover, the tax burden of the company as a shareholding platform in the later period is very high, which is relatively low.
The above is only the basic analysis of the tax burden in the process of equity structure design, and special arrangements are usually made for some complex situations.