Does individual income from stock transfer need to be taxed now? Individual income tax shall be levied on individual income from stock transfer. The equity transferor is still a taxpayer, and the transferee is a withholding agent. This relationship is not changed by the content of the contract signed between the transferor and the transferee. The withholding agent shall not fail to perform the withholding obligation on the ground of not knowing some tax related information. When a withholding agent performs its obligation to withhold and remit tax according to law, the unit or individual that pays the income shall be the withholding agent. So. The legal liability for tax borne by the equity transferor and transferee shall still be handled according to the tax law. According to the Interim Measures for Withholding and Withholding of Individual Income Tax issued by the State Administration of Taxation, the withholding agent shall request the taxpayer to provide the tax related information that the withholding agent does not know, and the taxpayer shall not refuse. If the taxpayer refuses, the unit or individual paying the taxable income shall be the individual income tax withholding agent, and the withholding obligation shall be reported to the tax authority for processing in a timely manner. According to Article 8 of the Individual Income Tax Law of the People's Republic of China, the individual income tax shall be paid by the income earner. In case of taxable income during the equity transfer, the transaction price and tax situation of the equity transfer shall be tracked to ensure the authenticity of the transfer income and costs in all links of the equity transaction chain.