Value-added tax is mainly aimed at corporate shareholders, that is, companies, partnerships and sole proprietorship enterprises need to pay tax value-added tax when transferring the equity of listed companies;
Enterprise income tax means that an enterprise must pay enterprise income tax when transferring its own shares, including to enterprises and individuals; Enterprise income tax is a comprehensive tax, that is, if the income of an enterprise is at a loss when paying income tax, of course, it does not need to be paid. On the contrary, if the income is profitable, it needs to be paid;
Personal income tax refers to personal income tax when an individual transfers his own shares, shares to an enterprise or shares to an individual;
Stamp duty involves both parties to the transfer, that is, both the transferor and the transferee need to pay stamp duty, regardless of whether the transferor is an individual or an enterprise, they need to pay stamp duty according to the amount recorded in the contract;
Tax base
The tax basis is the base used to pay taxes. Generally, the tax is multiplied by the tax rate.
Value-added tax = transfer income (excluding tax-included price of transfer amount)
Enterprise income tax = transfer income-cost-tax.
Personal income tax = transfer income-cost-tax.
Stamp duty = the amount recorded in the contract
tax rate
The tax rates involved in the equity transfer tax category are as follows:
VAT rate: 6% for general taxpayers and 3% for small-scale taxpayers.
Enterprise income tax: the normal tax rate is 25%, and the preferential tax rate is 15%.
Personal income tax: the personal income tax rate for equity transfer is 20%.
Stamp duty: pay according to the Certificate of Property Right Transfer, and the tax rate is 0.5‰.