公司股权变更相关流程 - 北京代理记账

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公司股权变更相关流程 - 北京代理记账

公司股权变更相关流程

2021-10-13上一篇：请查收企业服务行业公司宝2020年成绩单|下一篇：如何通过5个财务指标来考核一家企业的盈利质量？

选对会计师，你就是上市公司

一、公司股权变更的细节

1、在股权转让交易中，转让方为纳税义务人，而受让股权的一方是扣缴义务人，履行代扣代缴税款的义务；

2、股权交易各方在签订股权转让协议并完成股权转让交易以后至企业变更股权登记之前，负有纳税义务或代

扣代缴义务的转让方或受让方，应到主管税务机关办理纳税(扣缴)申报，并持税务机关开具的股权转让所得缴纳个

人所得税完税凭证或免税、不征税证明，到工商行政管理部门办理股权变更登记手续；

3、股权交易各方已签订股权转让协议，但未完成股权转让交易的，企业在向工商行政管理部门申请股权变更

登记时，应填写《个人股东变动情况报告表》并向主管税务机关申报。

二、应当禁止的股权转让行为

《公司法》中规定，股份公司发起人持有的本公司股份，自公司成立之日起一年内不得转让；公司董事、监事

、经理等高级管理人员所持有的本公司股份在任职期间内每年转让的股份不得超过其所持有的本公司股份总数的百

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