The transfer of equity means that the shareholders of the company give their shares to another person. This is paid. If it is unpaid, it is also subject to taxes and fees. Stamp duty is certain. If the transferor is a natural person shareholder, it will pay personal income tax. First of all, both the transferor and transferee of equity should pay stamp duty according to five ten thousandths, which belongs to the document of property right transfer. Secondly, for the equity transferor, if it is a natural person shareholder, it is required to pay personal income tax according to the regulations, and if it is a fair-price and low-price transfer, it is not required to pay personal income tax, but it needs to be confirmed by the competent tax authorities. For details, please refer to the Measures for the Administration of Personal Income Tax on Equity Transfer (Trial) (State Taxation Administration of The People's Republic of China Announcement No.67 of 20 14). If the transferor is a legal person enterprise, it is required to pay enterprise income tax according to the regulations. Among them, resident enterprises pay enterprise income tax in advance when transferring; Non-resident enterprises that have not established institutions in China are required to pay enterprise income tax at the rate of 10%.