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根据《中华人民共和国个人所得税法》及其实施条例等规定,现对个人终止投资、联营、经营合作等行为收回款项征收个人所得税问题公告如下:一、个人因各种原因终止投资、联营、经营合作等行为,从被投资企业或合作项目、被投资企业的其他投资者以及合作项目的经营合作人取得股权转让收入、违约金、补偿金、赔偿金及以其他名目收回的款项等,均属于个人所得税应税收入,应按照“财产转让所得”项目适用的规定计算缴纳个人所得税。应纳税所得额的计算公式如下:
According to “The People’s Republic of China Individual Income Tax Law” and its implementation regulations and other provisions, the individual termination of investment, joint venture, business cooperation and other acts of personal income tax collection of the following announcement: First, individuals for various reasons to terminate the investment, associates, business Cooperation and other acts, obtain equity transfer income, liquidated damages, compensation, compensation and other funds recovered from the investee enterprises or cooperative projects, other investors of the investee enterprises and the cooperative partners of the cooperation projects, etc. belong to Income tax on personal income tax shall be calculated and paid on the basis of the provisions applicable to the “income from property transfer” project. Taxable income is calculated as follows: