Equity transfer involves personal income tax. When an individual transfers the equity, the taxable income shall be the balance of the equity transfer income after deducting the original value of the equity and reasonable expenses, and the personal income tax obtained from the individual equity transfer shall be withheld and remitted by the transferee.
Legal objectivity:
For: Article 6 of the Regulations for the Implementation of the Individual Income Tax Law: The scope of personal income stipulated in the Individual Income Tax Law: (4) The income from royalties refers to the income obtained by individuals providing the right to use patents, trademarks, copyrights, non-patented technologies and other concessions; The income from providing the right to use copyright does not include the income from remuneration. Individual Income Tax Law Article 2 Individual income tax shall be paid on the following personal income: (1) Income from wages and salaries; (2) Income from remuneration for labor services; (3) Income from remuneration; (4) Income from royalties; (5) Operating income; (6) Income from interest, dividends and bonuses; (7) Income from property lease; (8) Income from property transfer; (9) Accidental income. Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.