The Research On Tax Risk Of Equity Transfer In Natural Shareholders

Based on the transfering of equity of Hangzhou Zhangmeng Software Technology CO.Ltd(short for “ZM company”),this paper analyzes the equity transfer scheme and the applicable tax policy.Through analyzing the transaction process of ZM company equity transfer,it is pointed out that natural shareholders have higher price of equity evaluation in the equity trading scheme and set up the valuation adjustment mechanism for the high transaction price.Meanwhile,natural shareholders face higher tax burden due to overvalued transaction price and potential tax risk brought by the uncertainty of additional provisions.Moreover,by analyzing the policy environment of the equity transfer,it is pointed out that in the process of equity transaction,different taxpayer has different tax treatment.A natural person bears heavy tax burden and higher tax cost,causing the failure of ZM company's equity transaction.Considering the identification of tax risks,this paper argues that a comprehensive plan,with risk management being analyzing theory,should be designed for equity transaction.According to this situation,this article proposes three suggestions.First the transaction price should be carefully evaluated and the tax burden of potential risks should be reduced.In addition,use the valuation adjustment mechanism prudently and estimate the potential risks of follow-up behaviors.Finally,individual shareholders should communicate with the tax authorities in advance to negotiate the use of appointment arrangement.