On the criminal punishability of "follow-up" rat trading
1. What is a" follower "rat silo? " rat warehouse "generally refers to the illegal and illegal behavior of trading with undisclosed information. the most typical" rat wareho...
2023-02-16
Discussion on whether individual shareholders need to pay personal income tax on capital increase and share expansion --- Take the consultation reply of Guangdong Zhanjiang Tax Bureau as an example.
Introduction: There has been a heated discussion in practice about whether individual shareholders are required to pay personal income tax on capital increases. Due to the lack of clear legal provisions at present, the views of all parties are quite different. There is a view that shareholders should not pay personal tax, on the grounds that there is no equity transfer in the process of capital increase, and there is no consideration payment; another view is that if the capital increase shareholder is less than the fair value of net assets per share, the part of the fair value of the company's net assets actually owned by the original shareholder should be regarded as a transfer and individual tax should be paid in accordance with the law. There is also a view that if individual tax needs to be paid, should be paid by the shareholders of the capital increase, etc. This paper attempts to find problems from the consultation reply of the Guangdong Zhanjiang Taxation Bureau and explore the relevant tax issues related to capital increase and share expansion.
2023-02-08
