1. How to pay the stamp duty on natural person's equity transfer?
Personal income tax on equity transfer is approved and paid, and stamp duty is calculated and paid according to the approved equity transfer income *0.05%. This stamp duty is levied on both parties who signed the equity transfer agreement.
According to the individual income tax law, the income from equity transfer belongs to the taxable items from property transfer, and personal income tax should be levied at the rate of 20%. For income from property transfer, the taxable income shall be the balance of the income from property transfer after deducting the original value of the property and reasonable expenses.
2. What taxes are required for equity transfer?
Equity transfer is divided into company equity transfer and individual equity transfer. The following are the types of taxes and fees for the two equity transfers.
1. The company's equity transfer involves the following taxes: enterprise income tax, stamp duty, etc.
2. Individual shareholders pay individual income tax when transferring shares.
According to Article 8 of the Regulations for the Implementation of the Individual Income Tax Law, the income from property transfer refers to the income obtained by individuals from transferring securities, shares, buildings, land use rights, machinery and equipment, vehicles, boats and other property. Article 6 of the Individual Income Tax Law stipulates that the balance of the income from property transfer after deducting the original value of the property and reasonable expenses shall be taxable income.
Article 3 stipulates that the income from property transfer shall be taxed at a proportional rate of 20%. Accordingly, the income from equity transfer belongs to the taxable item of "income from property transfer", and the balance of the income from property transfer after deducting the original value of the property and reasonable expenses is taxable income, and personal income tax is levied at a reduced rate of 20%. Personal income tax shall not be paid if the personal equity transfer price is fair and equal to the sum of equity investment cost and reasonable expenses. Equity transfer price is unfair. According to Article 35 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection, if the tax basis declared by the taxpayer is obviously low without justifiable reasons, the tax authorities have the right to verify the tax payable.
Third, how to pay stamp duty on equity transfer
According to the Provisional Regulations on Stamp Duty and its detailed rules for implementation, documentary evidence of property right transfer refers to documentary evidence of the sale, inheritance, gift, exchange and division of property rights of units and individuals. The Notice of State Taxation Administration of The People's Republic of China on the Interpretation and Provisions on Some Specific Issues of Stamp Duty (Guo Shui Fa [19 1] 155) stipulates that the taxation scope of property ownership transfer certificates is: movable property certificates registered by government management organs, real estate ownership transfer certificates and enterprise equity transfer certificates. The applicable tax rate is five ten thousandths of the amount.
At the same time, according to Article 8 of the Provisional Regulations on Stamp Duty in People's Republic of China (PRC), if the same voucher is signed by two or more parties, and each party holds one copy, it shall be stamped with a complete seal. Article 16 of the Detailed Rules for the Implementation of the Provisional Regulations on Stamp Duty stipulates that the certificate of property right transfer shall be sealed by the pledgee. If the seal is not stamped or stamped less, the certificate holder shall be responsible for subsidizing the seal. If the certificate is signed by a contract, all parties holding the certificate shall affix a complete certificate. Paying taxes and enjoying the welfare of this society complement each other. While enjoying welfare, we also need to bear corresponding obligations.