Legal subjectivity:

The equity transfer of a legal person first requires the signing of an equity transfer agreement. The payment date stipulated in the equity transfer agreement is generally the time when the tax liability for equity transfer income tax occurs. After the agreement is signed, when both parties perform the contract, they should bring the transfer agreement and materials that can prove the original value of the equity to the tax authorities where the company is located to declare and pay taxes. After paying the tax, they can only go to the industrial and commercial authorities to handle the equity rights with the tax payment certificate and transfer agreement and other materials. Registration of change of person. The law is objective:

Article 2 of the "Individual Income Tax Law of the People's Republic of China" The following personal income shall be subject to personal income tax: (1) Income from wages and salaries; (2) Income from remuneration for labor services ; (3) Income from royalties; (4) Income from royalties; (5) Income from operations; (6) Income from interest, dividends, and bonuses; (7) Income from property leasing; (8) Income from property transfer; (9) Incidental income. When a resident individual obtains the income from Items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income), personal income tax shall be calculated on a consolidated basis in the tax year; when a non-resident individual obtains the income from Items 1 to 4 of the preceding paragraph, the personal income tax shall be calculated on a monthly or itemized basis. Calculate personal income tax. When taxpayers obtain income from Items 5 to 9 of the preceding paragraph, their personal income tax shall be calculated separately in accordance with the provisions of this Law. Article 3 of the "Individual Income Tax Law of the People's Republic of China" Individual income tax rates: (1) For comprehensive income, an excess progressive tax rate of 3% to 45% is applicable (the tax rate table is attached); ( 2) For business income, an excess progressive tax rate of 5% to 35% is applicable (the tax rate table is attached); (3) For income from interest, dividends, bonuses, income from property rental, income from property transfer and incidental income, the applicable Proportional tax rate, the tax rate is 20%.