Legal analysis: 1. Both parties to the equity transfer shall pay stamp duty at the rate of five ten thousandths. Income from equity transfer shall be subject to personal income tax at the rate of 20% if the shareholders are natural persons, and corporate income tax at the rate of 25% if the shareholders are legal persons. 2. Person A who purchases equity only needs to pay stamp duty at the transaction price, which is five ten thousandths; 3. If the seller of the stock right B sells it with an amount greater than its initial investment, the personal income tax will be levied at the rate of 20% on the difference according to the "income from property transfer" (income tax will not be levied if it is less than or equal to its initial investment), and stamp duty will be paid at the transaction price. 4. Both parties to the equity transfer shall pay stamp duty according to the actual turnover. Stamp duty shall be paid by both parties at the local tax bureau where the enterprise is located after the signing of the transfer contract, and the formalities for equity change shall be handled at the industrial and commercial bureau with the tax payment certificate. Generally speaking, the rights and interests of the company have not changed, and enterprises generally do not have to pay income tax.
Legal basis: Article 71 of the Company Law of People's Republic of China (PRC). 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.