The views of munoz and sprawus Tax on the transfer of stamp duty equity. Equity transfer are two situations: one is in Shanghai and shenzhen stock exchange trading or managed enterprise equity transfer, the transfer shall be in accordance with the securities (stocks) stamp duty tax rate of 3 ‰ securities (stocks) stamp duty. The second is the transfer of equity in an enterprise which is not traded on the Shanghai or shenzhen stock exchange or in custody. The transfer shall be held on September 18, 1991 Rolling planning laws is according to the principle of "almost fine far" a certain period of the plan, then according to the plan implementation and environmental changes and adjustments and changes to the plans for the future, and by backward, combine short-term and medium-term plans of a kind of planning method. 5. Accounting earnings depend on the reasonable proportion of income and expenses during the period. Costs that are not associated with the current period should be incurred as assets to be transferred for later periods.