How to pay stamp duty on equity transfer?

First, the stamp duty rate of both parties to the equity transfer of general enterprises is five ten thousandths.

Stamp duty shall be paid by the transferor at the rate of 0.5 ‰, and the title of "Property Right Transfer Document" shall apply.

Policy: According to the Notice of State Taxation Administration of The People's Republic of China on the Interpretation and Provisions on Certain Specific Issues of Stamp Duty (Guo Shui Fa [199 1] 155), the taxation scope of property ownership transfer certificates is: movable property, immovable property ownership transfer certificates registered by government administrative organs, and enterprise equity transfer certificates. The applicable tax rate is five ten thousandths of the amount.

At the same time, Article 16 of the Detailed Rules for the Implementation of the Provisional Regulations on Stamp Duty stipulates that the certificate of property right transfer shall be stamped by the pledgee, and if it is not stamped or stamped less, the holder of the certificate shall be responsible for the subsidy. If the written document is signed by way of contract, all parties holding the written document shall apply the decal in full.

The equity transfer mentioned here is applicable to the "property right transfer document" in stamp duty, and the scope of application is mainly limited to non-listed companies.

2. The stamp duty rate of the transferor of enterprise share transfer in the national share transfer system for small and medium-sized enterprises is one thousandth.

The transferor shall calculate and pay the stamp duty on securities (stocks) transactions at the tax rate of 1‰.

Policy: Caishui [20 14] No.47 stipulates that the transferor shall calculate and pay the securities (stocks) according to the stock transfer documents written by the national share transfer system for small and medium-sized enterprises from June 20 1 April.

201316 the national share transfer system for small and medium-sized enterprises was officially put into operation, which is the third national stock exchange after Shanghai Stock Exchange and Shenzhen Stock Exchange with the approval of the State Council. National Small and Medium-sized Enterprise Share Transfer System Co., Ltd. is its operation and management organization, which mainly arranges the public transfer of shares of unlisted joint-stock companies and serves the development of innovative, entrepreneurial and growing small and medium-sized enterprises.

3. The stamp duty rate of the transferor of the equity transfer of listed companies is one thousandth.

The transferor shall pay stamp duty on securities (stocks) transactions at the rate of 1‰.

Policy:1990 On June 28th, Shenzhen promulgated the Interim Provisions on Tax on Income from Equity Transfer and Individual Holding of Stocks. At first, stamp duty was levied on stock transactions, and the seller paid 6‰ of the transaction amount.

From September 19, 2008, the collection method of stamp duty on securities (stocks) transactions was adjusted. The current A-share and B-share transfer documents written by the transaction, inheritance and donation offices were collected with stamp duty on securities (stocks) transactions at the rate of 1‰, which was adjusted to unilateral taxation, that is, the A-share and B-share transfer documents written by the transaction, inheritance and donation offices.

The Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Relevant Policy Issues of Stamp Duty on Securities (Stocks) Transactions of Listed Companies (Caishui [2010] No.7) stipulates that according to the current stamp duty policy, the equity transfer behavior of investors with their shares in listed companies does not fall within the scope of stamp duty collection on securities (stocks) transactions, and stamp duty on securities (stocks) transactions is not levied. The above policy can be understood as follows: the equity transfer caused by the equity contribution of listed companies is not regarded as stock trading.

4. The stamp duty rate of the transferor's transfer of preferred shares is one thousandth.

The transferor shall pay stamp duty on securities (stocks) transactions at the rate of 1‰.

Policy: Caishui [20 14] No.46 stipulates that the equity transfer documents written by the Shanghai Stock Exchange, Shenzhen Stock Exchange and the national share transfer system shall be based on the actual transaction amount at the time of writing, and the transferor shall press 1.

Preferred shares stipulated in the Guiding Opinions of the State Council on the Pilot Project of Preferred Shares (Guo Fa [2013] No.46) refer to other types of shares that are otherwise stipulated in the Company Law. Their shareholders have priority over ordinary shareholders in the distribution of company profits and surplus property, but their right to participate in the company's decision-making management is restricted. The publicly issued preferred shares are limited to listed companies designated by the CSRC, and the non-publicly issued preferred shares are limited to listed companies (including overseas listed companies registered in China) and unlisted public companies. Preferred shares shall be traded or transferred on the stock exchange, the national share transfer system for small and medium-sized enterprises or other securities exchange places approved by the State Council.

Compared with common stock, preferred stock is a kind of stock that gives investors a certain priority when raising funds. This priority is mainly manifested in the following aspects: first, preferred shares have fixed dividends, which do not fluctuate with the company's performance and can receive dividends before ordinary shareholders; Second, when the company goes bankrupt and liquidates its property, preferred shareholders have the right to claim the remaining property of the company before ordinary shareholders. However, preferred shares generally do not participate in the dividend distribution of the company, and shareholders have no voting rights, so they cannot participate in the operation and management of the company by means of voting rights.