Income tax:

If the transferor is an individual, individual income tax shall be paid; If the transferor is a company, it needs to involve more taxes and fees.

1, individual income tax:

According to the relevant laws and regulations, the personal income tax rate for individual transfer of shares is 20%.

If the equity transfer is a parity transfer or a discount transfer, there is no problem of paying personal income tax.

In case of equity premium transfer, the calculation formula of individual income tax is: (equity transfer income-investment cost-transfer expenses) ×20%= payable individual income tax.

2. Enterprise income tax:

The accumulated undistributed profits or accumulated surplus reserves of the investee that should be shared by the equity transferor shall be recognized as equity transfer income, not as dividend income.

Stamp duty:

There are two situations of equity transfer:

1. For the equity transfer of enterprises traded or managed in Shanghai and Shenzhen stock exchanges, stamp duty on securities (stocks) transactions shall be levied at the rate of 3‰.

2. The equity transfer of enterprises that are not traded or managed in the Shanghai and Shenzhen Stock Exchanges shall be implemented in accordance with the provisions of 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, and stamp duty shall be levied by both parties at the rate of 0.5 ‰ of the agreed price (i.e. the amount included).

The above is about what tax should be paid for the premium of equity transfer, I hope it will help you!

Legal basis:

company law

Article 71

Shareholders of an equity transfer limited liability company may transfer all or part of their equity to each other.

Shareholders' transfer of equity to persons other than shareholders shall be approved by more than half of other shareholders. Shareholders shall notify other shareholders in writing to agree to the transfer of their shares. If other shareholders fail to reply within 30 days from the date of receiving the written notice, they shall be deemed to have agreed to the transfer. If more than half of the other shareholders do not agree to the transfer, the shareholders who do not agree shall purchase the transferred equity; Do not buy, as agreed to transfer.