Legal analysis: As a legal person, the company should pay taxes on the income from equity transfer. The specific tax payment is as follows: 1. Enterprise income tax: when an enterprise transfers its equity to other companies or individuals, it must pay enterprise income tax. The standard tax rate is 25%, and the preferential tax rate is 15%. 2. Stamp duty: There are differences between listed companies and non-listed companies in paying stamp duty. If it is a listed company, the transferor shall pay the transaction stamp duty of 1%. Pay stamp duty according to the tax rate; For non-listed companies, 5% of the price agreed with the transferee (that is, the amount included). Pay stamp duty at the tax rate. 3. Value-added tax: Value-added tax is mainly a tax to be paid by legal persons, including corporate shareholders, companies, partnerships and sole proprietorship enterprises when transferring the company's equity. Tax rate: 6% for general taxpayers and 3% for small-scale taxpayers.
Legal basis: Article 6 of the Enterprise Income Tax Law of People's Republic of China (PRC) refers to the total income obtained by an enterprise from various sources in monetary and non-monetary forms. Including: (1) income from sales of goods; (2) Income from providing labor services; (3) Income from property transfer; (four) dividends, bonuses and other equity investment income; (5) Interest income; (6) Rental income (7) Royalty income; (8) Receiving donation income; (9) Other income.