Core Points - The article discusses the regulations regarding personal income tax management for equity transfer as outlined by the State Administration of Taxation [6][7]. Group 1: Tax Regulations - The article specifies that taxpayers must declare and pay taxes to the tax authority by the 15th of the following month under certain conditions, such as when the transferee has paid or partially paid the equity transfer price [6]. - It defines equity transfer as the act of an individual transferring equity to another individual or legal entity, which includes various scenarios such as selling equity, public offerings, and forced transfers by judicial or administrative authorities [6][7].

Group 1 - The article discusses the tax obligations related to value-added tax (VAT) and the timing of tax liabilities based on sales agreements and payment methods [4][5][6] - It emphasizes that even if payment has not been received or an invoice has not been issued, VAT liability arises when the sales transaction occurs, particularly in cases of credit sales [4][5] - The article clarifies that the timing of VAT payment is determined not only by the receipt of payment and issuance of invoices but also by the sales settlement method and contract terms [4][5] Group 2 - The article addresses misconceptions regarding the obligation to pay stamp duty when no formal sales contract is signed, stating that other documents like orders or requisition forms can establish a sales relationship [9][10] - It highlights that businesses must pay stamp duty even if no formal contract exists, as long as there are documents that define the rights and obligations of both parties [10][11] - An example is provided where a verbal agreement via messaging establishes a sales relationship, thus requiring stamp duty payment [11] Group 3 - The article outlines conditions under which low transfer income from equity transfers may be justified, according to tax regulations [13][14] - It specifies scenarios such as significant impacts from national policy changes or transfers to family members that can be considered legitimate reasons for low transfer prices [14] - The article emphasizes the importance of providing valid documentation to support claims of reasonable transfer pricing [14]