I. Equity transfer of unlisted companies

(A) the transfer of equity between general enterprises

Stamp duty shall be paid by the transferor at the rate of 0.5 ‰, and the title of "Property Right Transfer Document" shall apply.

(B) the national share transfer system for small and medium-sized enterprises.

The transferor shall calculate and pay the stamp duty on securities (stocks) transactions at the tax rate of 1‰.

Second, the equity transfer of listed companies

The transferor shall pay stamp duty on securities (stocks) transactions at the rate of 1‰.

Three. Transfer of preferred stock

The transferor shall pay stamp duty on securities (stocks) transactions at the rate of 1‰.

Extended data;

According to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Some Income Tax Issues Concerning Enterprise Equity Investment Business (Guo Shui Fa [2000] 1 18). For the transfer of natural person's equity, the transferor needs to collect personal income tax according to the "income from property transfer".

That is, the balance of equity transfer income after deducting the original value and reasonable expenses is subject to the proportional tax rate of 20%, and personal income tax is calculated and paid. However, if the transferor transfers at the original price, no individual income tax shall be paid.

The equity has been substantially transferred, and the transferor has been paid or exempted from liability accordingly, so it should be an act of equity transfer, and the income obtained by individuals should be subject to personal income tax according to regulations.

Baidu encyclopedia-personal income tax

Baidu encyclopedia-stock right transfer