When you transfer your company's shares partly or fully to someone, perhaps you have not paid the capital, so the transfer price agreed by both side maybe is 0. 

Based on this situation, still you need to fill the stamp tax filing for the share transfer action. If the 0 price tax officer think it is arms-length price, you can fill the stamp tax with 0.  

The stamp tax for the un-listed company's share transfer is 5/10000 based on the transfer price. 

Also, if the old shareholder is an individual, the old shareholder needs to do individual income tax filing as well even the transfer price is 0. 

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