How to calculate the cost of overseas company's equity transfer?

1. In case of one-time capital contribution or equity purchase, the income from equity transfer shall be calculated based on the currency, equity transfer price and equity transfer cost price of the non-resident enterprise, China resident enterprise at the place where the equity transfer is made or the original investor at the time of equity purchase.

2. For multiple investments in the same non-resident enterprise, the equity transfer price and equity cost price shall be calculated in the currency when the capital is first invested, and the equity cost price shall be calculated by the weighted average method.

3. If the currencies of multiple investments are inconsistent, it will be converted into the currency of the first investment according to the exchange rate of each investment on the day.