Equity transfer does not need to be evaluated, and it does not need to be audited or evaluated when shareholders of state-owned or collective limited companies are involved. There are no laws and regulations that stipulate that the equity transfer between private enterprises must go through evaluation procedures.

According to the provisions of the enterprise income tax law, an asset appraisal report shall be issued in the following circumstances:

1. The declared income from equity transfer is obviously low without justifiable reasons;

2. Failing to file tax returns within the prescribed time limit, and being ordered by the tax authorities to file tax returns within the time limit, failing to file tax returns within the time limit;

3. The transferor is unable to provide or refuses to provide relevant information on equity transfer income;

4. Other circumstances in which the income from equity transfer should be verified.

The specific process of equity transfer is as follows:

1, ask a lawyer to investigate;

2. Convene a meeting of all shareholders to study the feasibility and whether it conforms to the company's development strategy, and make a comprehensive analysis of the economic strength and operating ability of the acquirer, which must be strictly in accordance with the provisions of the Company Law;

3. The transferred equity can be evaluated and verified;

4. The two sides need to conduct substantive negotiations and consultations;

5. If a state-owned enterprise or collective enterprise transfers its equity, it needs to appeal to the superior department and obtain the consent of the superior department;

6. When the equity changes, a shareholders' meeting must be held and a resolution must be made;

7. Go to the property rights exchange center to review the contract and its attachments, and go through the delivery procedures at the same time;

8. Both parties need to sign an equity transfer agreement or equity transfer contract;

9. If the transferor belongs to a state-owned enterprise or a wholly state-owned company, it can only be evaluated after the project is established and the state-owned assets are confirmed. Other enterprises can directly verify the changed capital;

10, go through the formalities for change registration with relevant departments.

Legal basis:

People's Republic of China (PRC) Civil Code

Article 443

Where a fund share or equity is pledged, the pledge right shall be established at the time of pledge registration.

After the pledge, the fund share and equity shall not be transferred, except that the pledgor and the pledgee agree through consultation. The pledgor shall pay off the debts in advance to the pledgee or deposit the proceeds from the fund share and equity transfer.