股權轉讓要交什么稅?

個人(ren)股東(dong)(dong)股權(quan)(quan)(quan)轉(zhuan)讓需交納個人(ren)所得(de)稅(20%)和印花(hua)稅(0.5‰)。法人(ren)股東(dong)(dong)股權(quan)(quan)(quan)轉(zhuan)讓需交納企業所得(de)稅(25%)和印花(hua)稅(0.5‰)。一(yi)般而言，股東(dong)(dong)所擁有(you)(you)的(de)(de)股權(quan)(quan)(quan)在性質上是相同的(de)(de)，只在份額上有(you)(you)所差別，但(dan)是公司章(zhang)程可以(yi)對股權(quan)(quan)(quan)的(de)(de)內容進(jin)行規(gui)定，如(ru)將股權(quan)(quan)(quan)與決策權(quan)(quan)(quan)分離，就決策權(quan)(quan)(quan)問題進(jin)行特別規(gui)定。

股(gu)權轉(zhuan)讓(rang)與股(gu)權質押的區別

股權(quan)(quan)(quan)質(zhi)押(ya)不(bu)改變(bian)股權(quan)(quan)(quan)所(suo)(suo)有(you)(you)(you)權(quan)(quan)(quan)，股權(quan)(quan)(quan)轉讓(rang)改變(bian)股權(quan)(quan)(quan)的所(suo)(suo)有(you)(you)(you)權(quan)(quan)(quan)。股權(quan)(quan)(quan)質(zhi)押(ya)一般(ban)是為了(le)(le)提供擔保(bao)，股權(quan)(quan)(quan)轉讓(rang)是為了(le)(le)套現(xian)。同時也就(jiu)不(bu)再(zai)具有(you)(you)(you)股東資格。股權(quan)(quan)(quan)轉讓(rang)時，其他(ta)股東有(you)(you)(you)優先(xian)購買權(quan)(quan)(quan)。

法律依據

《《中華(hua)人民(min)共和(he)國公司法》》第(di)七十一條

【股(gu)權轉讓(rang)】有限責任公司的股(gu)東之間可(ke)以(yi)相互轉讓(rang)其全部(bu)(bu)或者部(bu)(bu)分股(gu)權。

股(gu)(gu)東(dong)(dong)(dong)(dong)向(xiang)股(gu)(gu)東(dong)(dong)(dong)(dong)以(yi)外(wai)的(de)(de)人轉(zhuan)讓股(gu)(gu)權，應(ying)當(dang)經其他(ta)(ta)股(gu)(gu)東(dong)(dong)(dong)(dong)過半(ban)數同(tong)(tong)(tong)意(yi)。股(gu)(gu)東(dong)(dong)(dong)(dong)應(ying)就其股(gu)(gu)權轉(zhuan)讓事項書(shu)面通(tong)知其他(ta)(ta)股(gu)(gu)東(dong)(dong)(dong)(dong)征(zheng)求同(tong)(tong)(tong)意(yi)，其他(ta)(ta)股(gu)(gu)東(dong)(dong)(dong)(dong)自(zi)接到(dao)書(shu)面通(tong)知之(zhi)日(ri)(ri)起滿三十(shi)日(ri)(ri)未答復的(de)(de)，視為同(tong)(tong)(tong)意(yi)轉(zhuan)讓。其他(ta)(ta)股(gu)(gu)東(dong)(dong)(dong)(dong)半(ban)數以(yi)上不(bu)同(tong)(tong)(tong)意(yi)轉(zhuan)讓的(de)(de)，不(bu)同(tong)(tong)(tong)意(yi)的(de)(de)股(gu)(gu)東(dong)(dong)(dong)(dong)應(ying)當(dang)購買該轉(zhuan)讓的(de)(de)股(gu)(gu)權;不(bu)購買的(de)(de)，視為同(tong)(tong)(tong)意(yi)轉(zhuan)讓。

經(jing)股(gu)東同意(yi)轉讓的股(gu)權，在同等條件下，其他股(gu)東有(you)優(you)先(xian)購買權。兩個(ge)以上股(gu)東主(zhu)張行使優(you)先(xian)購買權的，協商確(que)定(ding)各自的購買比例;協商不(bu)成的，按照轉讓時各自的出(chu)資(zi)比例行使優(you)先(xian)購買權。

公(gong)司章程(cheng)對股權轉讓另有規定(ding)的，從其規定(ding)。