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2016年9月20日,财政部和国家税务总局发布了《关于完善股权激励和技术入股有关所得税政策的通知》(财税[2016]101号,以下简称“101号文”),文中明确了对企业或个人以技术成果投资入股的所得税政策,给纳税人以递延纳税的选择权。那么在实际以技术成果投资入股的情况下,除了所得税可以选择递延纳税外,还有哪些税收需要考虑呢?一、增值税及城建税和附加等根据《关于全面推开营业税改征增值税试点的通
On September 20, 2016, the Ministry of Finance and the State Administration of Taxation issued the Notice on Improving the Income Tax Policy on Equity Incentives and Technology Shares (Cai Shui [2016] No. 101, hereinafter referred to as “Document No. 101”), specifying clearly The income tax policy of enterprises or individuals investing in shares with technological achievements and giving taxpayers the option of deferred tax payment. So in the case of the actual investment in the fruits of technological achievements, in addition to income tax can choose to defer tax, what other taxes need to be considered? First, the value added tax and urban construction tax and additional According to "on the full opening of business tax levy value added tax Pilot pass