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Tư vấn thuế chuyển nhượng cổ phần
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Tư vấn thuế chuyển nhượng cổ phần

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em có 1 câu hỏi mong các Anh/Chị trả lời giúp em.
Em có má»™t người chị góp vốn vào 1 công ty TNHH A vá»›i tá»· lệ góp vốn là 10% và là thành viên của công ty. Sau đó 1 năm chị em đã được giám đốc công ty A chuyển nhượng toàn bá»™ cổ phần( 85%) mà vị giám đốc này Ä‘ang nắm giữ. Và chị em hiện tại làm giám đốc công ty đó. Vậy thì chị em có phải chịu thuế Thu Nhập Cá Nhân do việc chuyển nhượng hay không? â€¨Rất mong nhận được câu trả lời. Chân thành cảm Æ¡n!

 

Về câu hỏi của bạn, chúng tôi tư vấn như sau:


Công ty bạn đề cập là công ty TNHH nên chị bạn nhận chuyển nhượng là phần vốn góp của thành viên khác của công ty (giám đốc) mà không phải là cổ phần.

Theo quy định tại Điều 3. Thu nhập chịu thuế - Luật thuế thu nhập cá nhân hiện hành thì:

“Thu nhập chịu thuế thu nhập cá nhân gồm các loại thu nhập sau đây, trừ thu nhập được miễn thuế quy định tại Điều 4 của Luật này:

…

4. Thu nhập từ chuyển nhượng vốn, bao gồm:

a) Thu nhập từ chuyển nhượng phần vốn trong các tổ chức kinh tế;

b) Thu nhập từ chuyển nhượng chứng khoán;

c) Thu nhập từ chuyển nhượng vốn dưới các hình thức khác.

…”

Như vậy việc chuyển nhượng phần vốn trong công ty sẽ làm phát sinh thu nhập chịu thuế và người chuyển nhượng sẽ phải chịu khoản thuế này.

Trong trường hợp này chị bạn là người nhận chuyển nhượng, không có thu nhập nên không phải chịu khoản thuế này.

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