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.
The editor recommends:
The Measures for the Administration of Personal Income Tax on Equity Transfers is a free template. You can download the source file for you to edit, modify and replace. Huajun Software Park also providesFixed Asset Management Measures,Accounting File Management Measuresdownload.
it works
it works
it works