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国家税务总局公告2011年第39号根据《中华人民共和国企业所得税法》(以下简称企业所得税法)及其实施条例的有关规定,现就企业转让上市公司限售股(以下简称限售股)有关所得税问题,公告如下:一、纳税义务人的范围界定问题根据企业所得税法第一条及其实施条例第三条的规定,转让限售股取得收入的企业(包括事业单位、社会团体、民办非企业单位等),为企业所得税的纳税义务人。
Announcement of the State Administration of Taxation No. 39 of 2011 According to the relevant provisions of the “Enterprise Income Tax Law of the People’s Republic of China” (hereinafter referred to as the “Enterprise Income Tax Law”) and its implementing regulations, the restriction on the sale of restricted shares of listed companies (hereinafter referred to as restricted shares) Income tax issues, the announcement is as follows: First, the scope of the taxpayers to define the problem According to Article 1 of the Enterprise Income Tax Law and its implementation of the provisions of Article III of the transfer of restricted shares to obtain income of enterprises (including institutions, social groups, private non- Business unit, etc.) for the corporate income tax payers.