When the shares of a Hong Kong company are transferred, the buyer and the seller are required to pay stamp duty of 0. 1% of the net assets of the company involved in the share transfer.

Example of calculation of share transfer of Hong Kong companies:

Party A sells 10000 shares of common stock of Hong Kong company to Party B. This share represents 50% equity. The net asset value of the company is HK$ 6,543,800+. The stamp duty payable by both parties is as follows: stamp duty amount = (1 ten thousand x 50%)x 0. 1% = 500 yuan.