Necessary, according to the Stamp Duty Tax Item and Rate Table in the Annex to the "Interim Regulations on Stamp Duty", property rights transfer documents include transfer documents such as property ownership and copyright, exclusive rights to trademarks, patent rights, and rights to use proprietary technology; press The stated amount shall be decaled at 0.05%; the taxpayer shall be the taxpayer.

According to the provisions of Article 10 of the "Notice of the National Taxation Bureau on the Interpretations and Regulations on Several Specific Issues of Stamp Duty" (Guo Shui Fa [1991] No. 155), the scope of taxation on "property ownership" transfer documents They are: documents for the transfer of ownership of movable and immovable property registered with government management agencies, as well as documents for the transfer of enterprise equity.

To sum up, the equity transfer agreement signed by an unlisted company should be stamped as a "property transfer document" and stamp duty should be paid at 50,000% of the amount stated.

If you are a small-scale taxpayer of value-added tax, according to the provisions of the "Notice of the Ministry of Finance and the State Administration of Taxation on the Implementation of Inclusive Tax Reduction and Reduction Policies for Small and Micro Enterprises" (Caishui [] No. 13), you can levy it at half the rate stamp duty.