股權(quán)代持怎么交稅,，這個(gè)問題需要區(qū)分個(gè)人代持,、法人代持的類別,，同時(shí)要區(qū)分代持期間分紅,、轉(zhuǎn)股以及代持還原的場景，逐項(xiàng)分析,。

How to pay taxes on equity proxy holding requires distinguishing between individual proxy holding and corporate proxy holding categories, as well as distinguishing scenarios of dividend distribution, stock conversion, and proxy holding restoration during the proxy holding period, and analyzing each item item.

鑒于現(xiàn)代企業(yè)治理和股東投資實(shí)踐中,，已經(jīng)很少用法人作為名義股東來代持股權(quán)，因此本文忽略法人代持的情形,，專門討論最常見的個(gè)人代持情況,。同時(shí)，考慮到股東在有限合伙平臺中間接持股的做法隨處可見,，本文討論的個(gè)人代持,，增加一層有限合伙持股平臺。

Given that in modern corporate governance and shareholder investment practices, legal entities are rarely used as nominal shareholders to hold equity, this article ignores the situation of legal entity holding on behalf of shareholders and specifically discusses the most common cases of individual holding on behalf of shareholders. Meanwhile, considering that the practice of shareholders accepting shares in the middle of limited partnership platforms is ubiquitous, this article discusses individual proxy holding and adds a layer of limited partnership shareholding platform.

1.分紅場景下股權(quán)代持的稅務(wù)處理

1. Tax treatment of equity holdings under dividend scenarios

股權(quán)代持期間,，如果主體公司發(fā)生股東分紅,，則資金流和稅務(wù)流通常是這樣的：先由主體公司分紅給有限合伙持股平臺，有限合伙本身作為稅收導(dǎo)管無需繳納企業(yè)所得稅,，故而可再次直接將分紅款項(xiàng)分配給名義股東,，名義股東完稅扣款后，將稅后分紅款轉(zhuǎn)付給實(shí)際股東：

During the period of equity proxy holding, if the main company experiences shareholder dividends, the capital and tax flows are usually as follows: the main company first distributes dividends to the limited partnership shareholding platform, and the limited partnership itself serves as a tax conduit without paying corporate income tax. Therefore, the dividend payments can be directly distributed to nominal shareholders again. After the nominal shareholders pay the tax deductions, the after tax dividends are transferred to the actual shareholders:

2.轉(zhuǎn)股場景下股權(quán)代持的稅務(wù)處理

2. Tax treatment of equity proxy holding in the scenario of equity conversion

股權(quán)代持期間,，代持人按照實(shí)際股東指示轉(zhuǎn)讓代持股權(quán)的,，資金流為：受讓方先向持股平臺支付轉(zhuǎn)讓款；持股平臺再向名義股東支付投資分紅,；名義股東完稅后,，轉(zhuǎn)付剩余款項(xiàng)給實(shí)際股東。

During the period of equity proxy holding, if the proxy holder transfers the proxy equity according to the actual shareholder's instructions, the cash flow is as follows: the transferee first pays the transfer fee to the shareholding platform; The shareholding platform pays investment dividends to nominal shareholders again; After the nominal shareholder pays taxes, the remaining amount is transferred to the actual shareholder.

由此可見,，在分紅和轉(zhuǎn)股場景下,，明面的納稅人是名義股東，實(shí)際的負(fù)擔(dān)主體是實(shí)際股東,，因?yàn)椴还苡谜l的名義交稅,，最終花的還是實(shí)際股東的錢。

From this, it can be seen that in the scenarios of dividends and stock conversions, the nominal taxpayer is the nominal shareholder, and the actual burden subject is the actual shareholder, because no matter who pays the tax in their name, the final expenditure is still the actual shareholder's money.

3.終止場景下股權(quán)代持的稅務(wù)處理

3. Tax treatment for equity holding in termination scenarios

實(shí)際股東不想讓名義股東給自己代持了,，就可以解除掉原來簽署的股權(quán)/財(cái)產(chǎn)份額代持協(xié)議,。這個(gè)過程中，有一個(gè)關(guān)鍵問題需要明確：平價(jià)轉(zhuǎn)讓是否可行,，尤其是在股權(quán)所在主體公司存在對外融資（等于是有了市場化估值）情形下,，名義股東可否按照原始出資（一般為1元/注冊資本）將代持股權(quán)轉(zhuǎn)給實(shí)際股東？

If the actual shareholder does not want the nominal shareholder to hold the shares on their behalf, they can terminate the previously signed equity/property share holding agreement. In this process, a key question needs to be clarified: is it feasible to transfer equity at a fair price, especially in the case of external financing (equivalent to market-oriented valuation) of the equity entity company, can nominal shareholders transfer their proxy equity to actual shareholders based on their original investment (usually 1 yuan/registered capital)?

這個(gè)問題的實(shí)質(zhì)是：解除代持的股權(quán)轉(zhuǎn)讓行為,，是否能構(gòu)成稅法上股權(quán)轉(zhuǎn)讓價(jià)格明顯偏低的“正當(dāng)理由”,？

The essence of this question is: can the act of terminating the transfer of equity held by proxy constitute a "legitimate reason" for the significantly lower equity transfer price in tax law?

如果稅務(wù)局不認(rèn)為這是正當(dāng)理由，則轉(zhuǎn)股雙方會(huì)面臨核定征收，從而繳納大額稅款,；如果構(gòu)成正當(dāng)理由,，則必須提交“有效證據(jù)”。

If the tax bureau does not consider this to be a legitimate reason, both parties involved in the conversion will face assessed taxation, resulting in the payment of a large amount of tax; If it constitutes a legitimate reason, "valid evidence" must be submitted.

根據(jù)實(shí)踐案例,，平價(jià)轉(zhuǎn)股解除代持還原股權(quán),，要想構(gòu)成低價(jià)轉(zhuǎn)股的正當(dāng)理由，“有效證據(jù)”鏈條至少應(yīng)當(dāng)包括五個(gè)方面：

According to practical cases, in order to constitute a legitimate reason for the low price conversion of shares, the "effective evidence" chain should include at least five aspects:

（1）代持背景說明,，詳細(xì)描述股權(quán)代持關(guān)系發(fā)生的原因和目的,，旨在告訴稅務(wù)局這種股權(quán)轉(zhuǎn)讓行為并非企業(yè)股東對外轉(zhuǎn)讓股權(quán)交易變現(xiàn)的市場化行為，而只是一種內(nèi)部股權(quán)架構(gòu)調(diào)整的動(dòng)作,；

(1) Background explanation of proxy holding, detailing the reasons and purposes for the occurrence of equity proxy holding relationship, aiming to inform the tax bureau that this equity transfer behavior is not a market-oriented behavior of enterprise shareholders transferring equity to external parties for realization, but only an action of internal equity structure adjustment;

（2）投資轉(zhuǎn)賬憑證鏈：證明實(shí)際股東向名義股東轉(zhuǎn)了股權(quán)投資款,，名義股東把收到的投資款原封不動(dòng)地打到了主體公司賬戶；

(2) Investment transfer voucher chain: It proves that the actual shareholder has transferred equity investment funds to the nominal shareholder, and the nominal shareholder has transferred the received investment funds to the account of the main company in their original form;

（3）代持協(xié)議,，代持產(chǎn)生時(shí)就應(yīng)該簽署,，而且需要辦理公證，免得被懷疑是為了避稅而事后補(bǔ)簽,；

(3) The proxy agreement should be signed as soon as the proxy is generated, and it needs to be notarized to avoid being suspected of being signed for tax avoidance;

（4）解除股權(quán)代持協(xié)關(guān)系的協(xié)議,，同樣需要公證版本,；

(4) The agreement to terminate the equity holding agreement also requires a notarized version;

（5）法院判決,，確認(rèn)股權(quán)代持關(guān)系及代持還原事實(shí)，增加公信力,。

(5) The court ruling confirms the equity holding relationship and the fact of the proxy holding restoration, enhancing credibility.