Legal analysis: If you want to check the equity transfer and go to the industry and commerce to make changes, the industry and commerce will feed back the changed information to the tax, and let the tax come back to check the accounts, because there are many taxes (income tax, stamp duty, etc.). When it comes to equity transfer, individuals should make good tax planning before equity transfer, and then make changes during equity transfer, so that tax audit will not be passive.

Legal basis: Article 36 of People's Republic of China (PRC) Tax Administration Law. The tax authorities have the right to make reasonable adjustments to the business dealings between enterprises, institutions and places engaged in production and business operations established by foreign enterprises in China and their affiliated enterprises.

Article 41 of the Enterprise Income Tax Law of People's Republic of China (PRC), if the business dealings between an enterprise and its related parties do not conform to the principle of independent transactions, thus reducing the taxable income or income of the enterprise or its related parties, the tax authorities have the right to make adjustments in a reasonable way. The costs incurred by an enterprise and its related parties in developing or transferring intangible assets or providing or accepting labor services shall be shared according to the principle of independent transaction when calculating taxable income.