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。