(1) Equity transfer requires tax. The taxes that need to be paid include:

1. If the transferor is an individual, personal income tax must be paid at 20% (Article 3 of the "Personal Income Tax Law of the People's Republic of China"); < /p>

2. Taxes involved in the transfer of equity by domestic-funded enterprises. When a company transfers equity to a certain company, the income from the equity transfer will involve corporate income tax, business tax, deed tax, stamp duty and other taxes and fees.

(2) The transfer of a company’s equity involves the following taxes:

No business tax is levied on the transfer of a company’s equity. Therefore, no business tax is levied on the transfer of equity in your company. The income or loss from the transfer of an enterprise's equity investment refers to the balance of the enterprise's income from the recovery, transfer or liquidation of its equity investment minus the cost of the equity investment. Income from the transfer of enterprise equity investment shall be incorporated into the enterprise's taxable income and corporate income tax shall be paid in accordance with the law. Therefore, if the transfer price of the company's equity investment is fair and equal to the cost of the equity investment, no corporate income tax will be paid.

If the transfer price of the company's equity investment is unfair, and according to the provisions of the Tax Collection and Administration Law of the People's Republic of China and the State, if the tax calculation basis declared by the taxpayer is obviously low and there is no legitimate reason, the tax authorities may The right to determine the amount of tax payable. Shareholders of a limited liability company can transfer all or part of their equity to each other. The transfer of equity by a shareholder to a person other than the shareholder must be approved by a majority of the other shareholders. For a limited liability company, transfer to a third party requires the consent of more than half of the other shareholders. Registered stocks of a joint stock company can be transferred by endorsement or other methods stipulated by law, and bearer stocks can be transferred by delivery.

The ways for shareholders of a company to transfer their capital contributions are:

1. If a shareholder transfers his capital contribution to other shareholders of the company, both parties must reach an agreement;

2. Transfer of capital contribution to a person other than a shareholder shall require the consent of more than half of the other shareholders.

Legal basis:

"Company Law of the People's Republic of China"

Article 71 Shareholders of a limited liability company may transfer to each other all or part of its equity. The transfer of equity by a shareholder to a person other than the shareholder must be approved by a majority of the other shareholders. Shareholders shall notify other shareholders in writing to seek consent regarding the transfer of their equity. If other shareholders do not respond within thirty days from the date of receipt of the written notice, they shall be deemed to have agreed to the transfer. If more than half of the other shareholders do not agree to the transfer, the shareholders who do not agree should purchase the transferred equity; if they do not purchase, it will be deemed to have agreed to the transfer. For equity transferred with the consent of shareholders, other shareholders have the right of first refusal under the same conditions. If two or more shareholders claim to exercise the right of first refusal, they shall negotiate to determine their respective purchase proportions; if the negotiation fails, the right of first refusal shall be exercised according to the proportion of their respective capital contributions at the time of transfer. If the company's articles of association have other provisions on equity transfer, such provisions shall prevail.