The tax payable on the income from equity transfer can be personal income tax, enterprise income tax, stamp duty, value-added tax or deed tax. Personal income tax payable if the transferor is an individual; Enterprise income tax payable when the transferor is an enterprise.

I. How to pay income tax on equity transfer

Equity transfer refers to the legal act that the shareholders of a limited liability company transfer their shares to others. Equity transfer mainly involves VAT, corporate income tax, personal income tax, stamp duty and other taxes. When the transferor is an individual, personal income tax is only paid at the rate of 20%. When the transferor is a company, there are many taxes involved. Specific as follows

1. Income from equity transfer belongs to enterprise income, 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 state key support is 15%.

2. Because 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. In the process of capital increase and share expansion, the deed tax shall be paid with the ownership of land and houses as shares or as the contribution to the enterprise.

Second, the concept of enterprise equity transfer

Equity transfer refers to a civil legal act in which shareholders of a company transfer their shares to others according to law, so that others can become shareholders of the company.

Equity transfer is a common way for shareholders to exercise their equity. China's Company Law stipulates that shareholders have the right to transfer all or part of their capital contribution in a legal way.

With the reform of state-owned enterprises and the implementation of company law, equity transfer has become an important form for enterprises to raise capital, reorganize property rights and optimize resource allocation. The tax treatment of equity transfer has become the focus of more and more equity traders.

Third, how to transfer the equity.

Equity can be transferred in the following ways:

1. If it is transferred to a person other than the shareholders, it shall be agreed by more than half of the other shareholders, and a transfer agreement shall be concluded according to law.

2. Transfer to other shareholders of the company, as long as the transfer agreement is reached through consensus.