The situation is as follows:

The income from individual equity transfer belongs to the income from property transfer, and the balance of the income from property transfer after deducting the original value and reasonable expenses of the property is the taxable income, and the personal income tax is paid at the rate of 21%, which is levied on a per-time basis. The specific calculation method is: personal income tax payable on the income from equity transfer = (income from equity transfer-the amount paid to acquire equity-the relevant reasonable expenses paid in the transfer process) ×21%. Among them, reasonable expenses refer to taxes, asset appraisal fees, intermediary service fees, etc. paid according to regulations in the process of equity transfer.