1. If the transferor is an individual, individual income tax will only be paid at the rate of 20%;

2. When the transferor is a company, many taxes and fees will be involved, as follows:

(1) The income from equity transfer belongs to the enterprise, and enterprise income tax shall be paid according to law. The tax rate is slightly different according to the type of company, generally 25%, and it is 20% for small and low-profit enterprises that meet the requirements. The number of high-tech enterprises that need national key support is15%;

(2) As the transfer of equity requires decals, the company needs to pay stamp duty according to five ten thousandths of the amount contained in the transfer;

(3) Whether or not to pay value-added tax on equity transfer after the reform of the camp has not been uniformly stipulated in law at present due to the complexity of the holder and the transfer object. In practice, the share transfer of unlisted companies does not fall within the scope of value-added tax.

In addition, in the process of increasing capital and shares, the ownership of land and houses as shares or as contributions to enterprises also needs to pay deed tax.

The change process of shareholders' equity of the company is as follows:

1. Receive the Application Form for Company Change Registration (from the registration hall window of the Administration for Industry and Commerce);

2. Change the business license (fill in the company change form, affix the official seal, sort out the amendments to the company's articles of association, resolutions of shareholders' meeting, equity transfer agreement, the original and photocopy of the company's business license, and go to the registration hall of the Industrial and Commercial Bureau for handling);

3. Change the organization code certificate (fill in the change form of enterprise code certificate, affix the official seal, and sort out the company change notice, copy of business license, copy of enterprise legal person ID card and the original of the old code certificate to the Bureau of Quality and Technical Supervision);

4. Change the tax registration certificate (go to the tax bureau with the tax change notice);

5. Change the bank information (go to the bank in basic deposit account with the bank change notice).

Legal basis:

Article 13 of the Company Law of People's Republic of China (PRC)

The legal representative of the company shall be the chairman, executive director or manager in accordance with the articles of association, and shall be registered according to law. Where the legal representative of the company changes, it shall go through the registration of change.