Legal analysis: No matter what enterprise transfers its equity, it needs to pay the following fees according to the law. 1. Taxes involved in the process of equity transfer: business tax, income tax, personal income tax and stamp duty. 2. Provisions on the reduction and exemption of relevant taxes involved in the process of equity transfer: (1) Business tax: The relevant legal provisions have redefined the tax on equity transfer. Since June 65438+ 10/day, 2003, business tax is not levied on the behavior of investing in shares with intangible assets and real estate, participating in the profit distribution of investors and sharing investment risks. No business tax is levied on equity transfer. (II) Enterprise Income Tax According to Article 6 of the new enterprise income tax law and Article 16 of the implementation regulations, the income from property transfer refers to the income obtained by an enterprise from the transfer of fixed assets, biological assets, intangible assets, equity, creditor's rights and other property. Therefore, the income from the transfer of equity should be regarded as the total income of the enterprise to calculate the taxable income.
Legal basis: Article 6 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC) The income mentioned in Article 3 of the Enterprise Income Tax Law includes income from the sale of goods, income from the provision of labor services, income from the transfer of property, income from dividends and other equity investments, interest income, rental income, royalties, donations and other income.