一问一答 | 自然人股东间股权转让那些事儿

Group 1 - The transfer of equity between individual shareholders does not require the payment of value-added tax, but is subject to individual income tax and stamp duty [3] - According to the "Management Measures for Individual Income Tax on Equity Transfer Income (Trial)" regulations, the taxable income from equity transfer is calculated as the transfer income minus the original value of the equity and reasonable expenses, with a tax rate of 20% [3][14] - The stamp duty for equity transfer contracts is calculated at 0.05% of the amount stated in the transfer document, applicable to both the transferor and the transferee [3][6] Group 2 - The tax basis for stamp duty on equity transfer is not simply the total transfer price, but must distinguish between paid-in capital and unpaid capital [6] - Income from equity transfer must be recognized in a lump sum when certain conditions are met, such as payment being made or the transfer agreement being effective [6][18] - Penalty income received due to the transferee's failure to pay on time is considered part of the income from the equity transfer and is subject to individual income tax [6] Group 3 - The transfer of equity for investment purposes is considered a taxable event, requiring the payment of individual income tax [6] - The original value of the equity is determined based on the actual payment made and related reasonable expenses [24] - Taxpayers must submit various documents when filing for tax on equity transfer, including the transfer contract and identification of both parties [28][30]