Legal analysis: 1. Enterprise income tax: the income from the transfer of enterprise equity investment should be incorporated into the taxable income of the enterprise, and the enterprise income tax should be paid according to law. The gains or losses from the transfer of an enterprise's equity investment refer to the balance after deducting the cost of equity investment from the gains from the recovery, transfer or liquidation of equity investment.

2. Business tax: Articles 8 and 9 of Notes on Business Tax Items (Trial Draft) (Guo Shui Fa [1993] 149) clearly stipulate that: "If real estate (intangible assets) is used as share investment, participating in the profit distribution of investors and sharing investment risks, business tax will not be levied. However, the transfer of equity shall be taxed according to this tax item. "

3. Personal income tax: According to the relevant provisions of personal income tax laws and regulations, personal income tax should be calculated and paid at the tax rate of 20% according to the item of "income from property transfer". For income from property transfer, the taxable income shall be the balance after deducting the original value and (reasonable expenses) from the income from property transfer.

4. Stamp duty.

Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.

Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.

Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.

Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.

No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.

Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.

Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.