Measures for the Administration of Personal Income Tax on Income from Equity Transfer

Measures for the Administration of Personal Income Tax on Income from Equity TransferIt is content produced to strengthen the collection and management of personal income tax on income from equity transfers and standardize the behavior of tax authorities. The free version of the Measures for the Administration of Personal Income Tax on Equity Transfers is provided by Huajun Software Park for free download. The source file is in docx format, which is convenient for users to edit by themselves. For more information on the management measures for personal income tax on equity transfer income, please pay attention to Huajun Software Park for free downloads.

Contents of the Measures for the Administration of Personal Income Tax on Income from Equity Transfers

“ Equity transfer as mentioned in these Measures refers to the act of transferring equity by an individual to another individual or legal person, including the following situations:

(1) Sale of equity

(2) The company repurchases equity

(3) When an issuer issues new shares to the public for the first time, shareholders of the invested enterprise sell their shares to investors in a public offering.

(4) The equity is forcibly transferred by judicial or administrative authorities

(5) External investment with equity or other non-monetary transactions

(6) Debt repayment with equity

(7) Other equity transfer behaviors

Elements of the Measures for the Administration of Personal Income Tax on Income from Equity Transfers

When an individual transfers equity, the balance of the equity transfer income after deducting the original value of the equity and reasonable expenses is the taxable income, and personal income tax is paid as "income from property transfer".

Reasonable fees refer to the relevant taxes and fees paid in accordance with regulations when transferring equity.

Article 5 For personal income tax derived from the transfer of personal equity, the equity transferor shall be the taxpayer, and the transferee shall be the withholding agent.

Article 6 The withholding agent shall report the relevant circumstances of the equity transfer to the competent tax authority within 5 working days after the signing of the equity transfer-related agreement.

The invested enterprise shall record in detail the relevant costs of shareholders holding the enterprise's equity, truthfully provide the tax authorities with information related to the equity transfer, and assist the tax authorities in performing official duties in accordance with the law.

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