Tax official: well,as you know,there are three kinds of contribution to form the equity,namely intangible asset,immovable property,and other forms,such as money,labor,etc.only on the last case,the transfer of equity is exempt from tax.

• 税务局：企业股权的形成不外三种形式：以无形资产入股、以不动产入股、以其他资产入股。对后一种情况，在转让股权时应免缴营业税。