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管理办法(试行)》的公告股权转让所得个人所得税管理办法(试行)第一章总则第一条为加强股权转让所得个人所得税征收管理,规范税务机关、纳税人和扣缴义务人征纳行为,维护纳税人合法权益,根据《中华人民共和国个人所得税法》及其实施条例、《中华人民共和国税收征收管理法》及其实施细则,制定本办法。第二条本办法所称股权是指自然人股东(以
(Provisional) Notice on the Administration of Individual Income Tax on Equity Transfer (Trial) Chapter I General Provisions Article 1 In order to strengthen the administration of personal income tax on the equity transfer and standardize the tax collection by tax authorities, taxpayers and withholding agents , Safeguard the legitimate rights and interests of taxpayers, according to the “People’s Republic of China Individual Income Tax Law” and its implementing regulations, “People’s Republic of China Tax Collection and Administration Law” and its implementation details, the development of this approach. Article 2 The term “equity” as mentioned in the present Measures refers to natural person shareholders (so