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随着我国私营企业在经济生活中越来越活跃,私营企业股东转让股权的情况也日渐频繁。在该股权转让环节涉及到的财产转让所得金额也越来越大。笔者以在执业过程中遇到的各种具体问题,就个人股东转让非上市公司股权(以下简称“个人股权转让”)的涉税业务进行探讨。一、国家税务总局对个人股权转让环节出台的相关文件(一)《国家税务总局关于加强股权转让所得征收个人所得税管理的通知》(国税函〔2009〕285号,以下简称“285号文”),明确了个人转让非上市公司股权的纳税义务人以及缴纳个人所得税与股权变更
As private enterprises in our country become more and more active in their economic life, the transfer of ownership by private shareholders is also becoming more frequent. The transfer of property involved in the transfer of equity is also an increasing amount of money. The author discusses the tax-related businesses involved in the transfer of the ownership of non-listed companies (hereinafter referred to as “individual equity transfer”) by individual shareholders on various specific issues encountered in the course of practicing. I. Relevant documents issued by the State Administration of Taxation on the transfer of individual stock rights (1) Circular of the State Administration of Taxation on Strengthening the Administration of the Levy of Individual Income Tax on the Equity Transfer (Guo Shui Han [2009] No. 285, hereinafter referred to as Circular 285 "), A clear personal transfer of non-listed companies, taxpayers and pay personal income tax and equity changes