Is it necessary to pay tax on the share transfer of listed companies?

The transfer of shares of listed companies requires tax, personal income tax, enterprise income tax and stamp duty, and the donation of shares also requires tax if the tax authorities think there is no reasonable reason. Equity transfer needs to be carried out in accordance with the agreed procedures.

legal ground

The NPC Standing Committee's Decision on Revision VI,

Article 6 is amended as: "Calculation of taxable income:

(1) For the comprehensive income of individual residents, the taxable income shall be the income after deducting expenses of 60,000 yuan, special additional deductions and other deductions determined according to law.

(2) For the income from wages and salaries of non-resident individuals, the taxable income shall be the balance of monthly income after deducting expenses of 5,000 yuan; Income from labor remuneration, royalties and royalties shall be taxed.

(3) For operating income, the taxable income shall be the balance of the total income in each tax year after deducting costs, expenses and losses.

(four) if the income from property leasing does not exceed 4,000 yuan each time, the 800 yuan shall be deducted; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income. "