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2013年5月7日,国家税务总局公布了《关于个人投资者收购企业股权后将原盈余积累转增股本个人所得税问题的公告》(国家税务总局2013年第23号公告,以下简称23号公告)。业界人士普遍认为,该公告是国家税务总局在资本税收领域消除重复纳税、公平税负的重要尝试。笔者拟对23号公告蕴含的税收问题进行探究。
On May 7, 2013, the State Administration of Taxation promulgated the “Notice Concerning the Individual Income Tax on the Accumulation and Conversion of Surplus to Original Shares after Individual Investors Acquired Equity Interests” (State Administration of Taxation No. 23 of 2013 Announcement, hereinafter referred to as Announcement No. 23 ). The industry generally believe that the announcement is an important attempt of the State Administration of Taxation to eliminate double taxation and fair tax burden in the field of capital taxation. I intend on the 23rd announcement contains the tax issues to explore.