Is it necessary to pay enterprise income tax when transferring the equity of unlisted companies?

Legal analysis: you need to pay taxes, and you should pay taxes according to different situations. Equity transfer of non-listed companies does not belong to business activities and does not pay business tax. Shareholders of the company are required to pay corporate income tax, personal income tax on equity transfer and stamp duty on signing equity transfer contracts.

Legal basis: Enterprise Income Tax Law of People's Republic of China (PRC).

Article 4 The enterprise income tax rate is 25%. The tax rate applicable to non-resident enterprises obtaining the income specified in the third paragraph of Article 3 of this Law is 20%.

Article 10 When calculating taxable income, the following expenses shall not be deducted: (1) dividends, bonuses and other equity investment income paid to investors; (2) enterprise income tax; (3) tax late fees; (four) fines, fines and confiscation of property losses; (5) Donation expenditures other than those specified in Article 9 of this Law; (6) sponsorship expenditure; (7) Unapproved reserve expenditure; (eight) other expenses unrelated to income.

Article 43 When submitting an annual enterprise income tax return to the tax authorities, an enterprise shall attach an annual business transaction report with its affiliated parties. When the tax authorities conduct relevant business investigations, enterprises and their related parties, as well as other enterprises related to relevant business investigations, shall provide relevant information in accordance with regulations.

Article 53 The enterprise income tax shall be calculated according to the tax year. The tax year begins at 65438+ 10 1 and ends at 65438+February 3 1. If an enterprise starts or terminates its business activities in the middle of a tax year, resulting in the actual operating period of the tax year being less than 12 months, its actual operating period shall be regarded as a tax year. When an enterprise is liquidated according to law, the liquidation period shall be regarded as a tax year.

Article 54 Enterprise income tax shall be paid in advance in monthly or quarterly installments. An enterprise shall, within 15 days after the end of the month or quarter, submit a tax return for prepaying enterprise income tax to the tax authorities and pay taxes in advance. The enterprise shall, within five months after the end of the year, submit the annual enterprise income tax return to the tax authorities for final settlement and settlement of the tax refund. When an enterprise submits an enterprise income tax return, it shall attach financial and accounting reports and other relevant materials in accordance with the regulations.