Once the enterprise loses money, shares can only be converted into corporate liabilities, and when the enterprise goes bankrupt and liquidates, it will be paid off according to the proportion of total liabilities.
To buy original shares, we must first know what original shares are, and look at their issuance, that is, look at the establishment of a joint stock limited company, because the shares subscribed by the promoters shall not be transferred within one year from the date of establishment of the company.
The so-called "original shares" sold in the society usually refer to the shares publicly offered to the society when a joint stock limited company is established. Get several times or even hundreds of times high returns through listing, and get much higher returns than bank interest through dividends.
No enterprise can be sure of success in listing, and not all enterprises can be listed successfully. This risk must also be considered. To make a choice through measurement and consideration, investment is risky, and risks and benefits are also proportional.
Extended data:
Tax exemption for individual transfer of non-original shares of the New Third Board:
The Ministry of Finance, the State Administration of Taxation and the China Securities Regulatory Commission recently issued a notice, in order to promote the long-term and stable development of the national small and medium-sized enterprise share transfer system (hereinafter referred to as the New Third Board), starting from 20 18 1 1 (inclusive), personal income tax will be temporarily exempted on the income obtained by individuals from transferring non-original shares of companies listed in the New Third Board.
Personal income tax shall be levied at the rate of 20% on the income obtained by individuals from transferring the original shares of companies listed on the New Third Board in accordance with the "income from property transfer".
The term "non-original shares" as mentioned in the Notice refers to the shares acquired by individuals after listing in the companies listed on the New Third Board, as well as the share delivery and conversion of the above shares. The original shares mentioned in the Notice refer to the stocks obtained by individuals before the listing of the companies listed on the New Third Board, as well as the stock transfer and conversion of the above-mentioned stocks before and after the listing of the company.
Before 20 1 8165438+101,if an individual transfers the non-original shares of a company listed on the New Third Board, and the tax treatment has not been carried out, it may be implemented with reference to the provisions of Article 1 of the Notice. If relevant tax treatment has been carried out, no tax adjustment will be made.
It is clear in the notice that before September 2009 1 2065438, individuals transferred the original personal income tax of the companies listed on the New Third Board, and the collection and management measures were implemented in accordance with the relevant provisions of the current equity transfer income, with the transferee of shares as the withholding agent, and the tax authorities where the invested enterprises were located were responsible for the collection and management.
From September 20 19/day (inclusive), the individual income tax on the original shares of the new third board listed companies shall be collected and managed by the local competent tax authorities where the securities institutions with stock custody as withholding agents are located.
People's Daily-New Third Board individual transfer of non-original shares is tax-free.