montor2008 发表于 2011-8-28 13:22

请教个作生意法律方面的问题

各位大侠,请教个买生意法律方面的问题:
买生意时,买公司股份,如果找律师写好不承担所有前owners的责任,义务,是不是有法律效应的?如anyway帖子所说,如果公司过去几年都在偷逃税,买过公司股份后,今后税局查,是不是还是找公司啊?请各位帮忙指点,谢谢!

Post by anyway;2948058
最近老有朋友来询问关于生意方面的问题,其中很多问到关于买生意时,是买生意本身还是买卖方公司股份的问题,现在想就这个问题作个解答:

其实,作为买方,如果能有选择,最佳的方案是买生意本身:

1。公司是一个注册的独立法人,应承担生意经营过程中所有的义务和责任,这种义务和责任包括:

    a.税务的责任,公司应按时缴纳政府各项税收,如果偷逃税被查出,除补交应缴纳税外,还要交利息(很高的利率)和处罚(50-200%),而且这个税务责任是随公司走的, 也就是说,卖了公司股份,这个责任就和前拥有人没关系了。这就是为什么现在很多餐饮在装税机前急着卖公司的原因之一。

   b. 民事和刑事责任,以公司名义签署的所有合同,及产生的债权,债务,都是公司承担。买公司股份,也意味着承诺承当所有的债务,或民事,刑事义务。

2。 公司如果有多个合伙人,情况也就更加复杂。转股手续复杂,而且如果其中某合伙人有抵押股份行为,公司应承当的责任也不会因有新拥有人而中止。

3。公司债务,通常登记过的债务在股份转让时都能协商解决,但未经公证,登记的抵押,债务则可能在转让股份时无法解决,可能对新股份持有人造成很大损失。

总之,买生意要多方权衡,尤其是买公司股份,能避免,一定避免,减轻今后生意应做时的风险。

John_molson2003 发表于 2011-8-28 19:11

It should be OK

It should be OK if there is a waive clause in a buy-sell contract. This is what I was taught by a professor in the income taxation class, and this is the practice I do for my client during the regular buy-sell transaction involving shares. However, as I am an accountant, not a lawyer, you are better to discuss this with some Chinese lawyers. However, they may charge your more than $100 for this kind of question unless they prepare the transaction for you. :cool::cool::cool:

anyway 发表于 2011-9-2 11:31

Post by John_molson2003;2948292
It should be OK if there is a waive clause in a buy-sell contract. This is what I was taught by a professor in the income taxation class, and this is the practice I do for my client during the regular buy-sell transaction involving shares. However, as I am an accountant, not a lawyer, you are better to discuss this with some Chinese lawyers. However, they may charge your more than $100 for this kind of question unless they prepare the transaction for you. :cool::cool::cool:

Hi John,

You rise a good point!

But you also need to consider this: If a waive clause can avoid the punishment of tax evasion, then thoseowners can just sell their company shares to a friend or somebody to avoid allthe punishment, which I don't think CRA will let this to happen.

Fromwhat I understand, CRA will always go after the company, no matter whoowns the share of the company. Of course, you can always argue with CRAthat you are new shareholder, and bring everything to court, you have chanceto win, but, this will cost you a fortune and lots of energy.

So you have to think about it, if this is worthy it?

It's good to start a discuss with you!

anyway 发表于 2011-9-3 20:12

Post by montor2008;2948068
各位大侠,请教个买生意法律方面的问题:
买生意时,买公司股份,如果找律师写好不承担所有前owners的责任,义务,是不是有法律效应的?如anyway帖子所说,如果公司过去几年都在偷逃税,买过公司股份后,今后税局查,是不是还是找公司啊?请各位帮忙指点,谢谢!

谢谢你的关注!

其实我说的这些是从实际经验得来的。我一个朋友就是买的公司股份,二年后,收到税局的单子,金额大的惊人,没办法,到处找人,找律师打官司,一大堆材料要 准备,还要把祖宗八代查一遍,提供数年前的报税记录,出示国内,国外财产情况。。。。等等等。。。。总之人生有一次绝对让你不敢再去碰。。。。。其实也有 赢的机会,但是,光是律师费一项就七七八八了,每小时200到300刀,真赢了,也恐怕只是赢个面子而已。

montor2008 发表于 2011-9-12 13:19

有道理

anyway, 你说的很有道理,我现在还有个生意方面的问题想请教,请查看你的信箱!谢谢!
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