the transferor of natural person's equity transfer needs to levy personal income tax according to the "income from property transfer". The balance after deducting the original value of the property and reasonable expenses from the income from the transfer of property is taxable income, and the proportional tax rate of 2% is applicable.

The calculation of taxable income is as follows:

(1) The comprehensive income of individual residents is the taxable income after deducting expenses of 6, yuan from the income in each tax year and the balance after special deduction, special additional deduction and other deductions determined according to law;

(2) For the income from wages and salaries of non-resident individuals, the taxable income shall be the balance of the monthly income after deducting expenses of 5, yuan; Income from remuneration for labor services, remuneration for manuscripts and royalties shall be taxable.

(3) The taxable income is the balance of the total income in each tax year after deducting costs, expenses and losses;

(4) If the income from property leasing does not exceed 4, yuan each time, the expenses will be reduced by 8 yuan; If it is more than 4, yuan, 2% of the expenses shall be deducted, and the balance shall be taxable income;

(5) For the income from the transfer of property, the taxable income shall be the balance after deducting the original value of the property and reasonable expenses from the income from the transfer of property;

(6) For interest, dividends, bonus income and accidental income, the taxable income is the amount of each income, and the income from labor remuneration, royalties and royalties is the balance after deducting 2% of the income. The amount of income from remuneration shall be reduced by 7%.

article 12 of the individual income tax law of the people's Republic of China * * * the individual income tax shall be calculated on an annual basis for taxpayers who obtain business income, and the taxpayer shall submit a tax return to the tax authorities within 15 days after the end of each month or quarter, and pay taxes in advance; Settle the income before March 31st of the following year.

Taxpayers' income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be calculated on a monthly or quarterly basis. If there is a withholding agent, the withholding agent shall withhold and pay taxes on a monthly or quarterly basis.