Not exactly. According to the stamp duty rate table of the Provisional Regulations on Stamp Duty, the transfer documents of property rights include property ownership and copyright, trademark exclusive right, patent right, proprietary technology use right and other transfer documents. , and stamped according to the quantity. Article 5 of the Detailed Rules for the Implementation of the Provisional Regulations on Stamp Duty stipulates that the documentary evidence of property right transfer refers to the documentary evidence of the sale, inheritance, gift, exchange and division of property rights of units and individuals, and the taxation scope of the documentary evidence of property right transfer includes the documentary evidence of movable property, real property ownership transfer registered by the government management authorities and the documentary evidence of enterprise equity transfer. Accordingly, the transfer of equity should be stamped with a decal of five ten thousandths of the amount contained in the Certificate of Property Right Transfer.
Legal objectivity:
Article 18 of the Provisional Regulations on Stamp Duty in People's Republic of China (PRC), if the amount is not specified, the amount shall be calculated according to the quantity contained in the voucher and the national quotation; If there is no national quotation, the amount shall be calculated according to the market price, and then the tax payable shall be calculated according to the prescribed tax rate.