Equity transfer often happens in companies. Shareholders are investors in the company. After fulfilling the obligation of capital contribution, he becomes a shareholder of the company according to law and can transfer his own equity. So what are the tax provisions on the transferee in the equity transfer? Equity transfer involves three taxes, stamp duty, personal income tax, and one is corporate income tax. The transferee mainly has three kinds of taxes: stamp duty, personal income tax and enterprise income tax. 1, stamp duty The contract or agreement on equity transfer must be signed, and the regulations stipulate that the transaction contract needs to be stamped and stamp duty paid; Stamp duty is levied on both parties who sign the equity transfer contract, and both parties need to pay stamp duty; 2. In the practice of value-added tax, the most common equity transfer is that an individual or enterprise, as the main shareholder, transfers the equity of an unlisted enterprise (company or partnership) it holds. 3. Among the taxes of corporate income tax equity transfer, value-added tax is aimed at listed companies, and stamp duty is a small head. 3. Personal income tax Individual shareholders in the above three or four situations shall pay personal income tax at the rate of 20%. Legal basis: Article 71 of People's Republic of China (PRC) Contract Law. Shareholders of a limited liability company may transfer all or part of their shares to each other. Shareholders' transfer of equity to persons other than shareholders shall be approved by more than half of other shareholders. Shareholders shall notify other shareholders in writing to agree to the transfer of their shares. If other shareholders fail to reply within 30 days from the date of receiving the written notice, they shall be deemed to have agreed to the transfer. If more than half of the other shareholders do not agree to the transfer, the shareholders who do not agree shall purchase the transferred equity; Do not buy, as agreed to transfer. Under the same conditions, other shareholders have the priority to purchase the equity transferred with the consent of shareholders. If two or more shareholders claim to exercise the preemptive right, their respective purchase proportions shall be determined through consultation; If negotiation fails, the preemptive right shall be exercised in accordance with their respective investment proportions at the time of transfer. Where there are other provisions on equity transfer in the articles of association, such provisions shall prevail.