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《国家税务总局关于个人非货币性资产投资有关个人所得税征管问题的公告》(国家税务总局公告2015年第20号)对企业和个人以非货币性资产投资所应缴纳的企业所得税和个人所得税分别进行了明确。尽管文件对纳税时间、所得额的计算、纳税期限等作了比较详细的规定,但是在实际执行中,仍然存在个别事项政策界定不清的情况,本文就此类问题进行探析。
The Notice of the State Administration of Taxation on the Individual Income Tax Collection and Management Concerning the Investment of Individual Non-monetary Assets (Announcement No20 of 2015 by the State Administration of Taxation) The corporate income tax and personal income tax respectively payable by enterprises and individuals on non-monetary asset investments Made clear. Although the documents provide detailed rules on the tax time, the calculation of the amount of income, the tax deadline and so on, there are still some problems in the actual implementation of the policy, such as the unclear definition of certain matters. This article examines such issues.