Legal analysis: 1, enterprise income tax: enterprises need to pay enterprise income tax when transferring equity, and the collection rate is 25%. If it belongs to a small and meager profit enterprise, the enterprise income tax shall be levied at a reduced rate of 20%; If it is a high-tech enterprise supported by some countries, the enterprise income tax rate shall be calculated according to 15%. Equity transfer income is to deduct some costs incurred in obtaining equity from equity income. 2. Stamp duty. When an enterprise transfers its equity, it also needs to pay stamp duty, which is applied according to five ten thousandths of the amount involved. 3. Personal income tax: if the company's equity is transferred to an individual, then personal income tax needs to be paid, and other taxes may not be paid. The income tax needs to be calculated at the rate of 20%.

Process of equity change: 1. You need to go to the window of the registration hall of the Administration for Industry and Commerce to get the application form for company change registration, and then fill it out. 2. Change the business license. After filling in the company change registration form, you need to affix the official seal of the company, then sort out the equity transfer agreement, amendments to the company's articles of association, resolutions of the shareholders' meeting and the original company business license, and go through the relevant formalities in the registration hall of the local industrial and commercial bureau. 3. You also need to change the organization code certificate. It is necessary to fill in the organization code change form, then affix the official seal of the company, and go through the relevant formalities at the Quality and Technology Administration with a copy of the business license, a copy of the enterprise ID card, a notice of company change and the original certificate of the old organization code. 4. Change the tax registration certificate. You need to bring relevant information, such as tax change notice, and then go through the relevant formalities at the tax bureau. 5. Change the bank information. The Gong Hu information of the bank should also be changed, and it is necessary to bring the bank change notice to the corresponding bank to handle the relevant procedures.

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.