Transfer of equity by natural person
My answer to the question "how to pay taxes on the transfer of natural person's equity" is as follows: natural person needs to pay personal income tax when transferring equity. Paragraph 9 of Article 2 of the Individual Income Tax Law: Article 2 Individual income tax shall be paid: 1. Income from wages and salaries; Two. Income from the production and operation of individual industrial and commercial households; Three. Income from contracted operation and lease operation of enterprises and institutions; 4. Income from remuneration for labor services; 5. remuneration income; 6. Royalty income; 7. Income from interest, dividends and bonuses; 8. Property rental income; 9. Income from property transfer; X. Unexpected income; Eleven, other income determined by the financial department of the State Council. Article 8, paragraph 9, of the Regulations for the Implementation of the Individual Income Tax Law: Income from property transfer refers to income obtained by individuals from transferring securities, stock rights, buildings, land use rights, machinery and equipment, vehicles, boats and other property. According to the above provisions, the income from equity transfer, as a kind of income from property transfer, should be the taxable income after deducting the original value of equity and reasonable expenses. Personal income tax is calculated and paid at the rate of 20%.