Legal analysis: the tax payment of private enterprise equity transfer needs to be treated according to the actual situation. For example: 1, value-added tax VAT is mainly aimed at corporate shareholders, that is, when a company, partnership enterprise or sole proprietorship enterprise transfers the equity of a listed company, it needs to pay VAT; 2. Enterprise income tax Enterprise income tax means that enterprises need to pay enterprise income tax when transferring their own shares, including transferring them to enterprises and individuals; 3. Stamp Duty Stamp duty involves both parties to the transfer, that is, both the transferor and the transferee need to pay stamp duty. No matter whether the transferor is an individual or an enterprise, they need to pay stamp duty according to the amount recorded in the contract.

Legal basis: Article 71 of the Company Law of the People's Republic of China, shareholders of a limited liability company may transfer all or part of their shares to each other. Shareholders' transfer of equity to persons other than shareholders shall be approved by more than half of other shareholders. Shareholders shall notify other shareholders in writing about the transfer of their shares for approval. If other shareholders fail to reply within 30 days from the date of receiving the written notice, they shall be deemed to agree to the transfer. If more than half of the other shareholders do not agree to the transfer, the shareholders who do not agree shall purchase the transferred equity; Do not buy, as agreed to transfer. Under the same conditions, other shareholders have the priority to purchase the equity transferred with the consent of shareholders. If two or more shareholders claim to exercise the preemptive right, their respective purchase proportions shall be determined through consultation; If negotiation fails, the preemptive right shall be exercised in accordance with their respective investment proportions at the time of transfer. Where there are other provisions on equity transfer in the articles of association, such provisions shall prevail.