最近,国家税务总局在《关于切实加强高收入者个人所得税征管的通知》中明确指出,要加强财产转让所得征管,包括完善自然人股东股权转让所得征管、房屋转让所得和拍卖所得征管和其他形式财产转让所得征管。笔者认为,这些要求与企业清算环节的所得税鉴证业务具有直接关系,对于税务机关加强对高收入者有关财产转让、股权转让和红利所得等事项的个人所得税征管,具有十分重要的意义和作用。 Recently, the Circular of the State Administration of Taxation clearly pointed out in the Notice on Effectively Strengthening the Collection and Administration of Individual Income Taxes on High-income Earners that it is necessary to strengthen the collection and management of the proceeds of property transfer, including improving the collection and management of the income from the transfer of shares of natural persons, the collection of proceeds from the sale of houses and the auction of other forms of property Transfer of income tax collection. The author believes that these requirements and business liquidation part of the income tax verification business has a direct relationship for the tax authorities to strengthen the high-income people on property transfer, equity transfer and dividend income and other matters of personal income tax collection and management, has a very important significance and role.