Difference Between Property Right Pfer And Equity Pfer
Shareholders' pfer of shares and pfer of assets are based on different tax laws, which will result in different taxes. burden 。
Shareholders are the owners of an enterprise. The main body of stock pfer is the shareholders of an enterprise. The object is the share or rights and interests of an enterprise, and the enterprise is the owner of the assets.
Assets
The main body of the pfer is the enterprise and the object is the assets of the enterprise.
The pfer of shares involves three independent entities: the shareholders (pferor), the pferred enterprise (object) and the pferee (the purchaser), and the pfer of assets involves only two independent entities: the enterprise that pfers the assets (the pferor) and the assignee asset (the purchaser) has no direct relationship with the shareholders of the pferred assets.
When a share pfer occurs, the pferred enterprise (the object of the pfer) has Independent The legal person qualification and the status of the pferor before and after the pfer are always retained and the assets of the pferee remain unchanged; otherwise, the pfer of assets shall be conducted.
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