The relevant answer to "What taxes should be paid in the transaction process of company's transfer and transfer of equity" is as follows: What taxes should be paid in the process of company's equity transfer? 1. If the transferor is an individual, individual income tax shall be paid at 20%. 2. When the transferor is a company, if the transferor is a company, it needs to involve more taxes and fees. For details, please refer to the reference "Tax Treatment of Company's Equity Transfer". The details are as follows: (1) Taxes and fees involved in the transfer of equity by domestic-funded enterprises. The company will transfer equity to a company, and the income from equity transfer will involve corporate income tax, business tax, deed tax, stamp duty and other related issues: 1. Enterprise income tax (1) In general equity transactions (including equity or share transfer), enterprises should follow the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Some Income Tax Issues Concerning Enterprise Equity Investment Business. The accumulated undistributed profits or accumulated surplus reserve fund of the invested unit that the equity transferor should share should be recognized as the income from equity transfer, and should not be recognized as the dividend income. (2) When an enterprise liquidates or transfers its wholly-owned subsidiaries and enterprises holding more than 95% of the shares, it shall be implemented according to the relevant provisions of the Notice of People's Republic of China (PRC) State Taxation Bureau on Printing and Distributing (Guo Shui Fa (1998) No.97, which has been repealed). The investor's share in the accumulated undistributed profits and accumulated surplus reserves of the invested entity shall be recognized as the investor's dividend. In order to avoid double taxation on after-tax profits and affect enterprise restructuring activities, the above dividend income is allowed to be deducted from the transfer income when calculating the investor's equity transfer income. (3) According to Article 3 of the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Issues Related to Income Tax (Guo Shui Fa (2003) No.45), if the taxable income of the assets for which the enterprise has made provision for impairment, depreciation or bad debts has increased when the relevant preparations are declared for tax payment, the relevant preparations for the transfer and disposal of the relevant assets shall be allowed to make the opposite tax adjustment. Therefore, when an enterprise liquidates or transfers all the shares of its subsidiaries (or branches with independent accounting), the liquidated or transferred enterprise should reduce the taxable income and increase the undistributed profits according to the amount of assets impairment reserves such as bad debt reserves of taxable income in the past, and the transferor (or investor) should recognize it as dividend income according to the share of rights and interests enjoyed. (4) The income or loss from the transfer of equity investment of an enterprise refers to the balance after deducting the cost of equity investment from the income from the recovery, transfer or liquidation of equity investment. The income from the transfer of enterprise equity investment shall be incorporated into the taxable income of the enterprise, and enterprise income tax shall be paid according to law. (5) The loss of equity investment incurred by an enterprise due to the recovery, transfer or liquidation of equity investment may be deducted before tax, but the loss of equity investment deducted in each tax year shall not exceed the income of equity investment and investment transfer realized in the current year, and the excess part may be carried forward to future tax years indefinitely. 2. Business Tax According to the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Business Tax on Equity Transfer (Caishui 19 1No.): (1) If intangible assets or real estate are invested in shares and profits are distributed with investors, business tax is not levied. (2) Since June 65438+1 October1day, 2003, no business tax is levied on equity transfer. 3, deed tax According to the regulations, in the equity transfer, units and individuals bear the equity of the enterprise, the ownership of the land and housing of the enterprise is not transferred, and deed tax is not levied; In the process of capital increase and share expansion, the deed tax is levied on the ownership of land and houses as shares or as a contribution to the enterprise. 4. Stamp Duty There are two cases of equity transfer: one is the equity transfer of enterprises traded or managed in Shanghai and Shenzhen Stock Exchanges, and the stamp duty on securities (stocks) transactions should be levied at 3‰ of the stamp duty on securities (stocks) transactions. 2. The equity transfer of an enterprise that is not traded or managed on the Shanghai and Shenzhen Stock Exchanges shall be carried out in accordance with Article 10 of the Notice of State Taxation Administration of The People's Republic of China on the Interpretation and Provisions on Certain Specific Issues of Stamp Duty (Guo Shui Fa 1) in September//,and both parties shall pay according to the agreed price (i.e. the amount involved). (II) Income tax treatment of equity transfer of domestic-funded enterprises According to the Notice of State Taxation Administration of The People's Republic of China on Some Income Tax Issues Concerning Enterprise Equity Investment Business (Guo Shui Fa 1 18, repealed), the income or loss from equity investment transfer of enterprises refers to the balance after deducting the cost of equity investment from the income from the recovery, transfer or liquidation of equity investment. The income from the transfer of enterprise equity investment shall be incorporated into the taxable income of the enterprise, and enterprise income tax shall be paid according to law. If the distribution amount paid by the invested enterprise to the investor exceeds the accumulated undistributed profit and accumulated surplus reserve of the invested enterprise and is lower than the investment cost of the investor, it shall be regarded as investment recovery and the investment cost shall be reduced; The part that exceeds the investment cost shall be regarded as the income from the equity transfer of the investor's enterprise, incorporated into the taxable income of the enterprise, and the enterprise income tax shall be paid according to law.

Legal objectivity:

Enterprise income tax law article 54 enterprise income tax shall be paid in advance in monthly or quarterly installments. An enterprise shall, within 15 days after the end of the month or quarter, submit a tax return for prepaying enterprise income tax to the tax authorities and pay taxes in advance. The enterprise shall, within five months after the end of the year, submit the annual enterprise income tax return to the tax authorities for final settlement and settlement of the tax refund. When an enterprise submits an enterprise income tax return, it shall attach financial and accounting reports and other relevant materials in accordance with the regulations.