ABC Company is a privately-owned limited liability company established in China on July 1, 2022, with a registered capital of 1 million RMB. Wang, a Chinese individual shareholder, holds a 60% stake, with a subscribed capital of 600,000 RMB; Zhang, another Chinese individual shareholder, holds a 40% stake, with a subscribed capital of 400,000 RMB.
ABC公司是在中国境内设立的私营有限责任公司，公司成立时间为2022年7月1日，注册资本人民币100万元。中国自然人股东Wang的持股比例为60%，即认缴出资额60万元；中国自然人股东Zhang的持股比例为40%，即认缴出资额40万元。
On January 1, 2023, after shareholders Wang and Zhang have fully paid in the registered capital, the "paid-in capital" item on the company's financial statements shows 1 million RMB (Wang 600,000 RMB, Zhang 400,000 RMB).
2023年1月1日，在股东Wang和股东Zhang已经实缴全部注册资本金后，公司财务报表上“实收资本”项目为人民币100万元（其中王某60万元，张某40万元）。
On September 1, 2023, the original Chinese shareholder Wang wants to transfer his entire 60% equity to a foreign national, Alex, at an equivalent price of 800,000 RMB. The transfer procedure is completed on September 30, and Alex, the foreign national, has paid the transfer price and related taxes. Wang and Alex have appointed a Chinese individual, Yang, as the tax handling agent for tax declaration.
2023年9月1日，原中国股东Wang想要将其所持有的60%股权全部转让给外籍人士Alex，转让价格折合人民币80万元。转让手续于9月30日完成，外籍人士Alex已支付转让价款和相关税费。Wang和Alex均委托中国人Yang为税务经办人，进行纳税申报。
In the case of a Chinese individual (Wang) transferring ownership of a domestic company to a foreign individual (Alex), what information does the tax handling agent (Yang) need to provide to the Chinese tax authorities? How much tax needs to be paid?
那么，中国人（Wang）向外国人（Alex）转让境内公司股权的行为，税务经办人（Yang）需要向中国税务机关提供哪些资料？需要缴纳多少税款？
1
The tax handling agent (Yang) needs to bring the following documents to the tax authorities:
1.Copy of the identity card of the shareholder transferring the equity (Chinese individual Wang);
2.Copy of the passport of the shareholder receiving the equity (foreign national Alex);
3.Equity transfer agreement signed by both parties (Chinese individual Wang and foreign national Alex);
4.Power of attorney document (signed by the shareholder transferring the equity Wang, the shareholder receiving the equity Alex, and the tax handling agent Yang);
5.The tax handling agent Yang receives and fills out the "Tax Declaration Form" at the tax hall;
6.Original identity card of the tax handling agent Yang;
7.Bank card, WeChat, or Alipay account (for tax payment deduction).
税务经办人(Yang)需要携带以下资料去税务机关
1、股权转出方（中国人Wang）身份证复印件，
2、股权转入方（外国人Alex）护照复印件；
3、股权转让协议（中国人Wang和外国人Alex，双方都要签字）；
4、授权委托书（股权转出方Wang、股权转入方Alex、税务经办人Yang，三方都要签字）；
5、税务经办人Yang在税务大厅领取并填写《纳税申报表》；
6、税务经办人Yang的身份证原件；
7、银行卡、微信或支付宝（用于扣缴税款）。
2
Tax payable by the shareholder transferring the equity, Wang:
Individual Income Tax (Income from equity transfer)
= (Income obtained at the time of transfer - Cost paid before transfer) × Tax rate
= (800,000 RMB - 600,000 RMB) × 20% = 40,000 RMB
Stamp Duty (Property transfer documents)
= Transfer price × Tax rate
= 800,000 RMB × 0.05% =400 RMB
股权转出方Wang需要缴纳的税款：
个人所得税（股权转让所得）
=（转让时取得的收入-转让前支付的成本）×税率
=（800000元-600000元）×20%=40000元人民币
印花税（产权转移书据）
=转让价款×税率
=800000元×0.05%=400元人民币
Tax payable by the shareholder receiving the equity, Alex:
Stamp Duty (Property transfer documents)
= Transfer price × Tax rate
= 800,000 RMB × 0.05% = 400 RMB
股权转入方Alex需要缴纳的税款：
印花税（产权转移书据）
=转让价款×税率
=800000元×0.05%=400元人民币
The above process does not cover the entire process and key points of the equity transfer, focusing solely on the tax requirements and taxation analysis. I hope to provide some additional information for you who are establishing companies.
上述的流程不是整个股权转让的流程和要点，仅仅是从税务要求和税收方面的分析，希望能帮设立有公司的朋友做个知识补充。
Author 作者 | Alex
