How to pay stamp duty on equity transfer?

Stamp duty on equity transfer depends on the situation.

The parties to the equity transfer contract are taxpayers and need to declare and pay the stamp duty on equity transfer. Enterprises involved in equity transfer have no obligation to pay stamp duty. The tax rate of stamp duty on equity transfer of non-listed companies is: stamp duty is levied by both parties at the agreed price, that is, the tax rate of five ten thousandths of the amount involved. There is no stamp duty on the equity transfer of listed companies. According to the relevant regulations and implementation rules, the document of property right transfer refers to the document of property right sale, inheritance, gift, exchange and division of units and individuals. The taxation scope of property ownership transfer certificate includes movable property, immovable property ownership transfer certificate and enterprise equity transfer certificate registered by government administrative organs. The applicable tax rate is five ten thousandths of the amount.

Equity transfer is a civil legal act in which shareholders of a company transfer their shareholders' rights and interests to others for compensation according to law, so that others can obtain equity. Equity transfer is a common way for shareholders to exercise their equity. According to relevant laws and regulations, shareholders have the right to transfer all or part of their capital contribution through legal means.

Stamp duty is a kind of tax levied on the establishment and receipt of legally effective certificates in economic activities and economic exchanges. It is named after the use of stamping on taxable documents as a tax payment symbol. Taxpayers of stamp duty include enterprises, administrative units, institutions, military units, social organizations, other units, individual industrial and commercial households and other individuals established in China and receiving prescribed economic vouchers.

Article 8 of the Provisional Regulations on Stamp Duty in People's Republic of China (PRC) * * * If two or more parties sign the same voucher, and each party holds one copy, a complete seal shall be affixed to each voucher.

Article 10 The tax authorities shall be responsible for the collection and management of stamp duty.

Article 11 State Taxation Administration of The People's Republic of China shall supervise the production of tax stamps. The face value is RMB.

Article 9. If the amount contained in the modified stamp voucher increases, the increased amount will be subsidized by the stamp.

Article 16 of the Detailed Rules for the Implementation of the Provisional Regulations on Stamp Duty shall be sealed by the pledgee. Where the pledgee fails to affix the seal or seals less, the pledgee shall be responsible for supplementing the seal. If the pledge is signed by contract, all parties who hold the pledge shall sign the pledge.