Is it necessary to pay taxes on the change of company equity?

Legal analysis: the company needs to pay taxes when it changes its equity. Specific needs to pay the following: enterprise income tax; Personal income tax, if the beneficiary is an individual during the company's equity transfer, personal income tax shall be paid at the rate of 20%; Stamp duty; As well as deed tax, if in the process of capital increase and share expansion, land and housing ownership are used as fixed-price shares, or as capital contribution to enterprises, deed tax will be charged.

Legal basis: Article 4 of the Individual Income Tax Law of People's Republic of China (PRC) stipulates that when an individual transfers equity, the taxable income shall be the balance of the equity transfer income after deducting the original value and reasonable expenses, and the individual income tax shall be paid according to the "property transfer income".

Reasonable expenses refer to the relevant taxes and fees paid in accordance with the regulations when the equity is transferred.