Legal analysis: the equity transfer contract needs to pay stamp duty, and it should be stamped according to five ten thousandths of the property right transfer document. If the transferor is an individual, individual income tax shall be paid at 20%. If the transferor is a company, there are many taxes and fees involved, (1) enterprise income tax; (2) business tax; (3) deed tax.

Legal basis: Taxable contents in Article 2 of the Provisional Regulations on Stamp Duty in People's Republic of China (PRC): (1) Purchase and sale contracts, processing contracts, construction project contracts, property leasing, cargo transportation, warehousing, loans, property insurance, technology contracts or documents of a contractual nature; (2) Transfer of property rights; (3) Business account books; (4) Rights and licenses; (5) Other tax vouchers determined by the Ministry of Finance.