How to pay taxes on the transfer of equity by investment companies?

Legal analysis: Investment companies have to pay value-added tax, enterprise income tax, personal income tax and stamp duty when transferring equity. The income from equity transfer belongs to the income from property transfer and should be taxed according to law. The balance of income from equity transfer after deducting the original value of property and reasonable expenses is taxable income.

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) Revenue from the sale of commodities;

(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.