If the transferor is an individual, the personal income tax shall be paid at the rate of 20%. 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 shares or share transfers), an enterprise shall, in accordance with the provisions of 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 (State Taxation), recognize the accumulated undistributed profits or accumulated surplus reserve of the invested unit that the equity transferor should share as the income from equity transfer, and shall not recognize it as the income of dividend. (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Republic of China (PRC) State Taxation Bureau on Printing and Distributing (Guo Shui Fa (1998) No.97, which has been repealed).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. Income tax treatment of gains and losses from the transfer of enterprise equity investment (IV) The gains or losses from the transfer of enterprise equity investment refer to the balance of income from the recovery, transfer or liquidation of equity investment after deducting the cost 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. The business tax shall be implemented 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 (Caishuizi No.2003). 19 1): (1) intangible assets and real estate invest in shares and share the investment risks with the donee, and 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. Regarding the taxation of stamp duty on equity transfer, 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. Tax treatment of creditor's rights transfer 1. The transfer of creditor's rights needs to pay enterprise income tax. According to Article 6 of the Enterprise Income Tax Law of People's Republic of China (PRC): "The income obtained by an enterprise from various sources in monetary and non-monetary forms is the total income, including: (3) income from property transfer; As for the specific meaning of "income from property transfer", according to Article 16 of the Regulations for the Implementation of the Enterprise Income Tax Law, the income obtained by an enterprise from the transfer of fixed assets, biological assets, intangible assets, equity, creditor's rights and other property refers to the income obtained by an enterprise from the transfer of property. Therefore, a company that transfers its creditor's rights, if the transfer income exceeds its creditor's rights, should be incorporated into its total income and pay enterprise income tax. 2. Stamp duty. (1) The object of stamp duty collection is determined by enumerating, and the Provisional Regulations on Stamp Duty in People's Republic of China (PRC) does not use the contract of assignment of creditor's rights as a taxable voucher. Therefore, stamp duty should not be levied unless the transfer of creditor's rights involves the transfer of real estate, equity and other property. (2) The creditor's rights transfer contract is not a taxable document listed in the stamp duty, and stamp duty is not required. 3. The provisional regulations on business tax apply to the transfer of creditor's rights by business tax enterprises, and there is no tax basis. Business tax only taxes taxable services, intangible assets transfer and real estate disposal, while the transfer of "creditor's rights" does not fall within the scope of business tax collection, so there is no need to pay business tax.