Measures for the Administration of Individual Income Tax on Equity Transfer (for Trial Implementation)
Article 21
Taxpayers and withholding agents shall also submit the following information when filing tax returns (withholding) for equity transfer with the competent tax authorities:
(1) Equity transfer contract (agreement);
(2) Identity certificates of both parties to the equity transfer;
(3) If asset appraisal is required according to regulations, it is required to provide an appraisal report on the net assets or assets such as land and real estate issued by an intermediary agency with legal qualifications;
(four) the tax basis is obviously low, but there are legitimate proof materials;
(5) Other materials required by the competent tax authorities.