As to whether the income tax is levied on the equity transfer of a partnership and how to calculate it, the details are as follows: According to Article 3 1 of the Regulations of the People's Republic of China on the Administration of Company Registration: "If a company changes its shareholders, it shall apply for registration of change within 30 days from the date of change of shareholders, and submit the legal person qualification certificate or the identity certificate of the new shareholder". In other words, if the company's equity changes, it should first register the change with the industrial and commercial department, and then take the initiative to declare and pay taxes to the local tax department on the transfer of personal equity. According to Article 8, Paragraph 9 of the Implementation Regulations of the Individual Income Tax Law of the People's Republic of China, "the income from property transfer refers to the income obtained by individuals from transferring securities, shares, buildings, land use rights, machinery and equipment, vehicles, ships and other property". Therefore, the income from personal equity transfer belongs to the income from property transfer and should be subject to personal income tax. The tax rate of income from property transfer is 20%, and its taxable income is calculated according to the fifth paragraph of Article 6 of the Individual Income Tax Law of People's Republic of China (PRC), which states that "the income from property transfer is the taxable income after deducting the original value of the property and reasonable expenses". Therefore, the personal income tax payable on the income from equity transfer = (the income from equity transfer-the amount paid for the acquisition of equity-the transfer period) (the taxpayer must provide relevant legal and valid vouchers for the determination of the original value and expenses. In addition, the equity transfer agreement is a document of property right transfer, and both parties should also pay stamp duty at 0.5 ‰ of the agreed price (included amount).

Legal objectivity:

How to pay income tax on the equity transfer of partnership enterprises "Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Strengthening the Administration of Personal Income Tax Collection for High-income earners" (Guo Shui Fa [2011] No.50) stipulates that the income obtained by individual proprietorship enterprises and partnership enterprises from buying and selling equity (tickets), futures, funds, bonds, foreign exchange, precious metals, resource exploitation rights and other investment products are all included in the income from production and operation. The Ministry of Finance's Notice on Printing and Distributing in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) (Caishui [2000] No.91) stipulates: Article 4 The balance of the total income of a sole proprietorship enterprise and a partnership enterprise (hereinafter referred to as the enterprise) after deducting costs, expenses and losses in each tax year shall be regarded as the income of investors' personal production and operation, and the taxable items of the income of individual industrial and commercial households according to the individual income tax law shall be applicable to 5% ~ 35%. According to the provisions of the above documents, it can be judged that the income from equity transfer of the partnership belongs to the income from production and operation of the partnership. According to the principle that the income from the production and operation of the partnership is divided first and then taxed, for individual investors, according to the taxable items of the income from the production and operation of individual industrial and commercial households in the Individual Income Tax Law, the five-level excess progressive tax rate of 5% ~ 35% is applied to levy personal income tax; Investors in corporate enterprises shall pay enterprise income tax at the applicable tax rate. In some places, in order to encourage equity investment in partnership enterprises, personal income tax of 20% is levied on individual partners who do not carry out partnership affairs, and cumulative income tax of 5% to 35% is levied on individual partners who carry out partnership affairs according to the production and operation income of individual industrial and commercial households. For example, as stipulated in the Notice of Shanghai Finance Office, Shanghai Administration for Industry and Commerce, State Taxation Bureau and Local Taxation Bureau on Industrial and Commercial Registration of Equity Investment Enterprises in this Municipality (Shanghai Finance Office [2008] No.3), the natural person general partner who carries out the partnership affairs of limited partnership enterprises shall be subject to the taxable items of 5%-35% of the production and operation income of individual industrial and commercial households in accordance with the Individual Income Tax Law of People's Republic of China (PRC) and its implementing regulations. A natural person limited partner who does not carry out the partnership affairs of a limited partnership enterprise shall pay personal income tax at the rate of 20% according to the provisions of the Individual Income Tax Law of People's Republic of China (PRC) and its implementing regulations and taxable items of interest, dividends and bonuses. In some places, individual income tax is uniformly levied on natural person partners of equity investment partnerships at the rate of 20%. For example, the Opinions of Beijing Municipality on Promoting the Development of Equity Investment Fund Industry (Beijing Finance Office [2009] No.5) stipulates that the income obtained by individual partners in the partnership equity fund shall be subject to individual income tax according to the items of interest, dividends, bonus income or property transfer, and the tax rate is 20%. With the issuance of the Notice of the State Council on Cleaning up and Regulating Preferential Tax Policies (Guo Fa [2065438+04] No.62), these irregular preferential tax policies will be gradually cleaned up. Guo Fa [2065438+04] No.62 requires all localities to comprehensively clean up the existing preferential tax policies, pointing out that without the approval of the State Council, all departments draft other laws, regulations, rules and regulations by themselves.