Legal analysis: (1) The transfer of the company's equity by a non-listed company in the form of shares belongs to the transfer of property ownership, and stamp duty should be paid according to the transfer of property rights. Item 1 1 of the Table of Stamp Tax Items and Rates stipulates that the certificate of property right transfer shall be stamped with a stamp of five ten thousandths of the amount contained. Article 10 of Guo Shui Fa [199 1] 155 further clarifies that "the taxation scope of property ownership transfer certificates is: movable property and real estate ownership transfer certificates registered by government administrative organs, and enterprise equity transfer certificates." The documentary evidence of enterprise equity transfer here refers to the documentary evidence of equity transfer of unlisted companies, excluding the documentary evidence of stock transfer of listed companies.

(2) The Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China have made special provisions on how to levy stamp duty on the account books of listed companies' stock exchanges. In April 2008, with the approval of the State Council, People's Republic of China (PRC) Ministry of Finance and State Taxation Administration of The People's Republic of China decided to adjust the stamp duty rate of securities (stock) transactions from the current three thousandths to one thousandth as of April 24, 2008. That is to say, for the data of A-share and B-share equity transfer that are bought, sold, inherited and donated, the parties pay stamp duty on securities transactions at the rate of one thousandth respectively.

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

Article 28 The tax authorities shall collect taxes in accordance with the provisions of laws and administrative regulations, and shall not levy, stop, overpay, underpay, pre-levy, postpone or apportion taxes in violation of the provisions of laws and administrative regulations. The taxable amount of agricultural tax shall be verified in accordance with the provisions of laws and administrative regulations.

Twenty-ninth in addition to the tax authorities, tax personnel and units and personnel entrusted by the tax authorities as stipulated by laws and administrative regulations, no unit or individual may carry out tax collection activities.

Article 30 A withholding agent shall perform the obligation of withholding and collecting taxes in accordance with the provisions of laws and administrative regulations. The tax authorities shall not require units and individuals that have no obligation to withhold or collect taxes according to laws and administrative regulations. When withholding agents perform their obligations according to law, taxpayers shall not refuse to withhold or collect taxes. If the taxpayer refuses, the withholding agent shall promptly report to the tax authorities for handling. The tax authorities shall, in accordance with the provisions, pay the withholding agents the handling fees for withholding and collecting and remitting.