1. In the equity transfer transaction between the two parties, one party to the equity transfer is the taxpayer and the transferee is the withholding agent, fulfilling the obligation of withholding and paying taxes;
2. After both parties to the equity transaction sign the equity transfer agreement and complete the equity transfer transaction to the enterprise's equity change registration, the transferor or transferee who has the obligation to pay taxes or withhold and remit shall go through the tax payment (withholding) declaration with the relevant tax authorities, and go through the equity change registration formalities with the administrative department for industry and commerce on the strength of the personal income tax payment certificate or tax exemption or no tax certificate issued by the tax authorities;
3. Both parties to the equity transaction have signed an equity transfer agreement, but the equity transfer transaction has not been completed. When applying to the industrial and commercial department for the registration of equity change, the enterprise shall fill in the Report on the Change of Individual Shareholders as required and report to the competent tax authorities.
4. The Company Law stipulates that the shares of the company held by the promoters of a joint stock limited company shall not be transferred within one year from the date of establishment of the company; The company's directors, supervisors, managers and other senior management personnel shall not hold more than 25% of the company's total shares during their tenure. When an investor accepts the equity of a non-listed joint-stock company, he must clearly understand the relevant information of the equity to be transferred.
Legal basis: People's Republic of China (PRC) Company Law.
Article 32 A limited liability company shall keep a register of shareholders, which shall record the following items: (1) the name and domicile of the shareholders; (2) Capital contribution of shareholders. (3) The serial number of the capital contribution certificate. Shareholders recorded in the register of shareholders may exercise their rights according to the register of shareholders. The company shall register the names of shareholders with the company registration authority; Where the registered items are changed, the registration of change shall be handled. Without registration or change of registration, it may not confront a third party.
Article 71 Shareholders of a limited liability company may transfer all or part of their shares to each other. Shareholders' transfer of equity to persons other than shareholders shall be approved by more than half of other shareholders. Shareholders shall notify other shareholders in writing to agree to the transfer of their shares. If other shareholders fail to reply within 30 days from the date of receiving the written notice, they shall be deemed to have agreed to the transfer. If more than half of the other shareholders do not agree to the transfer, the shareholders who do not agree shall purchase the transferred equity; Do not buy, as agreed to transfer. Under the same conditions, other shareholders have the priority to purchase the equity transferred with the consent of shareholders. If two or more shareholders claim to exercise the preemptive right, their respective purchase proportions shall be determined through consultation; If negotiation fails, the preemptive right shall be exercised in accordance with their respective investment proportions at the time of transfer. Where there are other provisions on equity transfer in the articles of association, such provisions shall prevail.