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onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></p></div></div><div id="8urtard" class="smallimg"><div><p class="pic"><img src="https://tyunfile.71360.com/WaterMark/UploadFile/ncjp202003/637268772799169922/178794.png" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></p></div></div></div><div id="ty2ypht" class="content"><p><span>需求數量：</span>0</p><p><span>價格要求：</span>面議</p><p><span>所在地：</span>江西省</p><p><span>包裝要求：</span><span style="color: #f30;"></span></p><p><span>產品關鍵詞：</span>湖州合伙人股權分配</p><p><span>***更新：</span>2020-06-28 12:25:34</p><p><span id="click" >瀏覽次數：1次</span></p><a rel="nofollow" class="button">聯(lián)系我們</a></div></div><div id="tn8yk8i" class="rightbox"><h3>公司基本資料信息</h3><p style="border:0;"><a rel="nofollow">江西達智教育咨詢有限公司</a></p><p><span>聯(lián)系人：</span>林總</p><p><span>郵箱: </span>19917933296@163.com</p><p><span>電話: </span>18296142602</p><p><span>傳真: </span>07918_</p><p><span>網址: </span></p><p><span>手機: </span>07918-86291686</p><p><span>地址: </span>高新技術區(qū)產業(yè)開發(fā)區(qū)**大道2888紫鑫商務廣場2號樓二單元2008室</p><p>[當前離線] <a rel="nofollow"> [加為商友] </a><a rel="nofollow"> [發(fā)送信件] </a></p></div></div><div id="7pgik4i" class="page-proshow02"><p class="title">詳細說明</p><div id="jy73r2k" class="box"><p><p> 股權轉讓協(xié)議是當事人以轉讓股權為目的而達成的關于出讓方交付股權并收取價金，受讓方支付價金得到股權的意思表示。股權轉讓是一種物權變動行為，股權轉讓后，股東基于股東地位而對公司所發(fā)生的權利義務關系全部同時移轉于受讓人，受讓人因此成為公司的股東，取得股東權。根據《合同法》第四十四條款的規(guī)定，股權轉讓合同自成立時生效。 </p> <p> 但股權轉讓合同的生效并不當然等同于股權轉讓生效，湖州合伙人股權分配。股權轉讓合同的生效是指對合同當事人產生法律約束力的問題，股權轉讓的生效是指股權何時發(fā)生轉移，湖州合伙人股權分配，湖州合伙人股權分配，即受讓方何時取得股東身份的問題，所以，必須關注股權轉讓協(xié)議簽訂后的適當履行問題。 </p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="湖州合伙人股權分配" src="https://tyunfile.71360.com/WaterMark/UploadFile/ncjp202003/637268772799169922/178794.png"></div><p> 企業(yè)股權投資轉讓所得和損失的所得稅處理 </p> <p> 企業(yè)股權投資轉讓所得或損失是指企業(yè)因收回、轉讓或清算處置股權投資的收入減除股權投資成本后的余額。企業(yè)股權投資轉讓所得應當并入企業(yè)的應納稅所得，依法繳納企業(yè)所得稅。 </p> <p> 企業(yè)因收回、轉讓或清算處置股權投資而發(fā)生的股權投資損失，可以在稅前扣除，但每一納稅年度扣除的股權投資損失，不得超過當年實現的股權投資收益和投資轉讓所得，超過部分可無限期向以后納稅年度結轉扣除。 </p> <p> 增值稅 </p> <p> 企業(yè)的股權轉讓，常常按金融商品轉讓征收增值稅，據財稅(2016)36號文規(guī)定:一般納稅人稅率6%;小規(guī)模納稅人征收率3%。 </p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="湖州合伙人股權分配" src="https://tyunfile.71360.com/WaterMark/UploadFile/ncjp202003/637268772704726563/6079607.png"></div><p> 董事、監(jiān)事、經理任職條件的限制中國《公司法》第147條第2款規(guī)定:"公司董事、監(jiān)事、經理應當向公司申報所持有的本公司的股份，并在任職期間內不得轉讓。"其目的是杜絕公司負責人利用職務便利獲取公司的內部信息，從事不公平的內幕股權交易，從而損害其他非任董事、監(jiān)事、經理的股東的合法權益。 </p> <p> 特殊股份轉讓的限制中國《公司法》第148條規(guī)定:"國家授權投資的機構可以依法轉讓其持有的股份，也可以購買其他股東持有的股份。轉讓或者購買股份的審批權限、管理辦法，由法律、行政法規(guī)另行規(guī)定。"1997年7月對外貿易經濟合作部、國家工商行政管理總局聯(lián)合發(fā)布《關于外商投資企業(yè)投資者股權變更的若干規(guī)定》第20條規(guī)定:"股權轉讓協(xié)議和修改企業(yè)原合同、章程協(xié)議自核發(fā)變更外商投資企業(yè)批準證書之日起生效。協(xié)議生效后，企業(yè)投資者按照修改后的企業(yè)合同、章程規(guī)定享有有關權利并承擔有關義務。" </p></p><br /><p>文章來源地址: 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