Is it necessary to pay taxes on the distribution of shareholders' rights and interests within the company?

Legal analysis: Yes, if both parties pay 0.05% stamp duty on the transfer amount, it is a premium transfer, and the taxable income of the transferor is the balance of the equity transfer income after deducting the original value of the equity and reasonable expenses.

Legal basis: the calculation method of shareholder dividend tax in the Individual Income Tax Law;

1. Individual shareholders shall pay personal income tax at 20% of the dividends due.

2. Dividends obtained from listed companies can be taxed by half.

3. No matter whether the dividends received by foreigners are listed companies or not, there is no need to pay taxes.

4, resident enterprises from other resident enterprises to obtain investment dividend income tax-free.