Legal analysis: 1, business tax: The State Administration of Taxation has made it clear that personal equity transfer is not subject to business tax; 2. Stamp duty: it is levied bilaterally according to 0.5 ‰ of the equity transfer price. If the equity transfer price in the contract is lower than the reasonable value of the equity, the tax bureau can adjust the equity transfer price; 3. Personal income tax: 20% of the total amount after deducting the cost and tax of obtaining the equity from the reasonable value of the equity.

Legal basis: Regulations of the People's Republic of China on the Administration of Company Registration Article 27 When a company applies for registration of change, it shall submit the following documents to the company registration authority: (1) An application for registration of change signed by the legal representative of the company; (2) A resolution or decision on change made in accordance with the Company Law; (3) Other documents required by the State Administration for Industry and Commerce. Where the company's change of registration matters involves the revision of the articles of association, the revised articles of association or amendments to the articles of association signed by the company's legal representative shall be submitted. Where the change of registered items requires approval before registration according to laws, administrative regulations or the State Council decisions, relevant approval documents shall also be submitted to the company registration authority.