Core Viewpoint - The article discusses the online process for individual income tax declaration related to equity transfer in Tianjin, aiming to optimize the business environment and reduce the need for taxpayers to physically visit tax offices [3][20]. Group 1: Online Declaration Process - The Tianjin Taxation Bureau has introduced a fully online channel for individual income tax declaration on equity transfer, allowing taxpayers to complete the process from home [3]. - The online declaration process involves several steps: submission of application by the transferor, confirmation by the transferee, review by the tax authority, and final submission of the declaration by the transferor [3][19]. Group 2: Required Materials - Taxpayers must prepare relevant tax materials related to the equity transfer in electronic format before starting the online declaration [5]. - Supported file formats include PDF, PNG, JPG, JPEG, and BMP, with a maximum of 10 files and a total size not exceeding 20MB for each submission [5]. Group 3: Step-by-Step Declaration - Taxpayers log into the Natural Person Electronic Tax Bureau and navigate to the "Personal Equity Transfer Income" section to begin the declaration [7][8]. - The system requires input of basic information, equity transfer details, and income and deduction information, with mandatory fields marked [11][12]. - After entering the necessary information, the system calculates the tax amount, which must be confirmed before submission [13]. Group 4: Confirmation by Transferee - The transferee receives notifications to confirm the equity transfer information through the Natural Person Electronic Tax Bureau [14][15]. - Both individual and corporate transferees have specific procedures to follow for confirming the information [17][18]. Group 5: Tax Payment and Documentation - Once the tax authority approves the submission, the transferor can proceed to declare and pay the tax [19]. - After payment, taxpayers have the option to obtain a tax payment certificate [19]. Group 6: Taxation Guidelines - The article outlines how equity transfer income is determined, including cash, physical assets, and other economic benefits received from the transfer [20]. - It specifies conditions under which the tax authority may assess the equity transfer income if reported amounts appear significantly low [21][22].