According to the relevant regulations, for the transfer of natural person's equity, the transferor needs to collect personal income tax according to the "income from property transfer". That is, the balance of equity transfer income after deducting the original value and reasonable expenses is subject to the proportional tax rate of 20%, and personal income tax is calculated and paid. However, if the transferor transfers at the original price, no individual income tax shall be paid.

Legal objectivity:

Notice of State Taxation Administration of The People's Republic of China on Some Income Tax Issues Concerning Enterprise's Equity Investment Business (Guo Shui Fa [2000] No.65438 +0 18) For the transfer of natural person's equity, the transferor shall pay personal income tax according to the "income from property transfer". After deducting the original value and reasonable expenses from the income from equity transfer, the personal income tax shall be calculated and paid at the proportional tax rate of 20%. However, if the transferor transfers at the original price, no individual income tax shall be paid. The equity has been substantially transferred, and the transferor has been paid or exempted from liability accordingly, so it should be an act of equity transfer, and the income obtained by individuals should be subject to personal income tax according to regulations.