1, stamp duty
When signing the equity transfer contract, the investor needs to pay, and the investee does not need to pay, and the tax rate is five ten thousandths;
2. Value-added tax and additional tax
This is only paid under certain circumstances. Value-added tax is only required for the transfer of shares of listed companies, and individuals and individual industrial and commercial households are exempt from tax. Others are taxed according to the transfer of financial commodities, 6%; Just pay the additional tax according to the value-added tax;
3. Enterprise income tax
When an enterprise transfers its shares in other companies and makes profits, it needs to pay enterprise income tax at the rate of 25%;
4. Personal income tax
Basically, personal income tax will be paid in all cases. Although enterprises only pay enterprise income tax temporarily when transferring their shares, it will eventually be reflected in undistributed profits, and personal income tax will still be paid. Direct tax payment is the income from the transfer of shares held by individuals, and the tax rate is 20%;
5. Land value-added tax (this is relatively invisible)
Mainly because there are a large number of properties under the name of the enterprise with equity transfer, after the equity transfer, the actual controller of the company will change, which indirectly leads to the change of the property owner. According to the tax law, this is equivalent to the transfer of real estate and requires the payment of land value-added tax.
It's almost the tax on it.